TaxTMI 
TaxTMI 
1987 (8) TMI 442
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....gment of the Court was delivered by SABYASACHI MUKHARJI, J. This is an appeal by special leave from the judgment and order of the High Court on 13th January, 1986 ordering eviction under Section 10(3)(c) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, hereinafter called the Act. This is an appeal by the tenant. A room in the front portion of the building had been leased out to the ....
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....wo separate parts have not been properly assessed therein. We are unable to accept this criticism. A building may consist of separate parts if the context so warrants. In the instant case as in Shri Balaganesan Metal's case the context and the user did not warrant treatment of the portion let out for non-resi- dential user either as a separate or distinct unit. It was only a small part of the ....
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...., as the situation may be, in other words in case there are separate and distinct units then concept of need will apply accordingly. Where, however, there is no such separate and distinct unit, it has no significance. There is no magic in that expression. The expression "as the case may be" has been properly construed in the judgment mentioned hereinbefore. It was lastly contended that ....