TaxTMI 
TaxTMI 
1950 (1) TMI 21
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....other is a denial of the bona fide requirement of the plffs. upon the grounds mentioned in the plaint. 3. Mr. Modak, learned junior of Mr. Meyer, raised two issues as follows: 1. Was the lease for manufacturing purposes? 2. Do the plffs. require the premises bona fide - (a) for their own use & occupation; (b) for building & re-building? These issues have been accepted by Mr. S. K. Basu appearing for the plffs. 4. Evidence has been adduced on behalf of the plffs. The first witness was Uma Prasanna Mukherji, the son of plff. 1 Sati Prasanna Mukherji; & the next witness was the plff. Debi Prasanna Mukherji, & the third witness was Sachin Bhattacharya, an employee of the plffs. 5. I will ....
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....n a monthly rent of Rs. 175/-according to the English calendar month until the notice dated 8-3-1948, which is also to be found in the brief of documents. The notice to quit asked the deft, to vacate on the expiry of the month of March 1948. 9. The evidence on the point so far as is material has been on the following lines. The lease was taken by the deft, for various purposes, mainly for residential purpose of the deft, himself & for the purpose of setting up a printing press & for ordinary business purposes. It is denied on behalf of the plffs. that the lease was for manufacturing, purpose. (After discussion of the evidence the judgment proceeds ): I am not satisfied with the evidence that the deft, gave & the method & manner of his gi....
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....n other words, if the lease is for mixed or multiple purposes, like dwelling purpose, ordinary business purpose, as well as setting up a printing press, that is not a lease for manufacturing purpose within the meaning of Section 106, T. P. Act, but in my opinion is within the meaning of the words "any other purpose" used later in the section. 11. The etymological meaning of the word" 'manufacture' is of little help in this connection. It comes from the Latin word 'manus', the hand, & 'facere', to make or produce. The word 'manufacture' therefore etymologically means any thing that is made or produced by hand. But the word manufacture has acquired a much larger meaning & connotation than what its etymologic....
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....ture' it not only comprehends productions, but it also comprehends productions, out it also comprehends the means of producing them. Therefore in addition to the thing produced it will comprehend a new machine or a new combination or machinery : It will comprehend a new process or an improvement of an old process." I respectfully follow these observations as denoting what 'manufacture' means. In my judgment the word 'manufacturing' in Section 106, T. P. act sound be given its commonly understood meaning, which is neither the etymological meaning nor the technical meaning as append to mechanical industry or commerce. Applying these tests & giving the popular meaning to the word "Manufacture" I am unable to hold that pr....
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....o question of Section 63A' of the Act arises here nor has any Issue been raised on that point. I am therefore unable to hold that there is a lease for manufacturing purpose in this case & answer Issue No. 1 in the negative. 16. In this case what are the facts? The deft houses a library there. The deft, himself resides there. The deft, submits that the power of tub-letting is also given in the lease itself. Surely these are not manufacturing purposes. The other purpose is ordinary business purpose, which is also not necessarily manufacturing purpose. The setting up of the printing, press again is not necessarily manufacturing purpose. In the written statement it is pleaded that there was manufacture of rubber & other manufactures carr....