LexLords NRI Legal Services Jalandhar By NRI Legal Services LexLords

1994 and pursuant to the said circular, the appellant and the other assessees were extended benefit of the notification dated 06. 1986 NRI Legal Services in respect of such intra- State sales not covered by the notification dated 21. It has far overstepped the limits of police power and is, in substance, nothing short of expropriation by way of the exercise of the power of eminent domain and as the law has not provided for any compensation it must be held to offend NRI Legal Services the provisions of Article 31(2).

Section 18 deals with the grant, renewal or continuance of a lease of any premises or the giving of his consent by the landlord to the transfer of a lease by sub- lease or otherwise, and it provides that the landlord, who receives any fine, premium, or other like sum or deposit, or any consideration for the grant, renewal or continuance or the accord of consent oh would be guilty of an offence and liable to the punishment therein specified.

The learned Solic- itor-General urged that 'the word "relinquishment" was not a term of art and was used in the section not in any strict technical sense but in its comprehensive meaning as giving up of possession of the premises; and he pointed out that if it was intended by the legislature that "relinquish- ment" should have the limited meaning sought to be placed upon it on behalf of the appellant, the word "surrender" used in the Transfer of Property Act would have been more appropriate.

1994 would equally apply and would guide the interpretation of NRI Legal Services the notification dated 21. 4 on the ground floor of Ganga Vihar Building on Plot No. It is impossible to uphold this law as an instance of the exercise of the State's police power as an emergency measure. NRI Legal Services Decided cases reveal a divergence of opinion in relation to certain clauses of insurance policies with reference to the applicability of this Section.

2000; and benefit of partial exemption under notification dated 06. The plea of consistency especially when the revenue in earlier years had accepted the said interpretation is highlighted. 1994 was clarificatory and had rightly interpreted and expounded the interplay between the two notifications. (footnotes omitted) Colinvauxs Law of Insurance[2]propounds the contra proferentem rule as under: One must not use the rule to create the ambiguity " one must find the ambiguity first.

On examination, it would appear that these cases do not really turn on the interpretation of the Section, but hinge on the construction of the insurance policies in question. The contra proferentem rule of construction arises only where there is a wording employed by those drafting the clause which leaves the court unable to decide by ordinary principles of interpretation which of two meanings is the right one. No notice is provided for cancellation of an allotment under the rules.

1986 would co-exist with the notification dated 21. King, hereby hand over vacant possession of my flat No. To get over the aforesaid impasse, the learned counsel for the appellant has raised three contentions. The principle itself is well recognized that an agreement providing for the relinquishment of rights and remedies is valid, but an agreement for relinquishment of remedies only falls within the mischief of Section 28. Thus, in our opinion, no change is called for by reason of the aforesaid conflict of judicial authority.

The Managing Agents and the elected Directors have been dismissed and new Directors have been appointed by the State. The two notifications being beneficial should be liberally construed, for it cannot be assumed that the intendment was that if an assessee claims and was entitled to a relatively small or partial exemption under notification dated 06. Mulchand Kodumal Bhatia will pay the rent directly to the landlord. 2000, though in respect of different and distinct transactions.

(II) The provisions of the Ordinance and the Act are drastic in the extreme. Sections 15 and 18 of the Act were referred to in this connection but in our opinion they lend no assist- ance to the argument of the learned counsel. The last plank of argument is the circular dated 15. n422 (2) Any tenant or person who in contravention of the provisions of sub-section (1) receives any sum or considera- tion shall, on conviction, be punished with imprisonment for a term which may extend to 6 months and shall also be pun- ished with fine which shall not be less than the sum or the value of the consideration received by him.

1986, he would be deprived of the exemption even if he meets the conditions in paragraphs 1 and 2 of the notification dated 21. " It was urged that the offence arises only on receipt of any sum or any consideration as a condition of the relin- quishment by a tenant of his tenancy and that in the present case there was no such relinquishment. Any sublet- ting, assignment or transfer in any other manner of his interest by the tenant is made unlawful under 423 section 15.

The words should receive their ordinary and natural meaning unless that is displaced by a real ambiguity either appearing on the face of the policy or, possibly, by extrinsic evidence of surrounding circumstances. Therefore, the circular dated 15. Quite apart from the aforesaid argument, it is urged that partial exemption could be granted under the notification dated 06. " The argument raised on behalf of the appellant appears to us to be sound and has to be accepted.

1986 and also the notification dated 07. Be that as it may, the question seems to be academical in the present case, as the petitioners were given full opportunity to, 584 put forward their case before the allotment was cancelled. All that has been left to the Company is its bare NRI Legal Services title. 1994 under the notification dated 07. This was reflected in para 57 of the Report as follows:- 57. It would thus be seen that an assignment of the lease or transfer in any other manner by a tenant is not made an offence; the statute merely says that it is not a lawful transaction.

So far as the Company is concerned it has been completely denuded of the possession of its property. 55 situated on Marine Drive Road to Mr. 3 situated on 2nd floor and garage No. Exhibit D, which is the most material document, under which the appellant handed over vacant possession of the flat to the complainant, constitutes or evidences an assignment of the tenancy and not a relinquishment. 1994, which has now been replaced and re- introduced in the form of notification dated 21. The second limb of argument is that this interpretation was the understanding of the respondents, as they had issued circular dated 15.

Mulchand Kodumal Bhatia from this day onward and that I have no claim whatsoever over this flat and Mr. The obvious answer to this differentiation appears to be that a lease is granted for a definite period and it is only fair to give the lessee a notice before his lease is terminated before the expiry of the stipulated period, whereas the allottee of land under the quasi- permanent settlement stands on a different footing. Then follows section 19 which speaks of the relinquishment of his tenancy of any premises by a tenant It is the landlord's consent to the transfer of a lease by sub-lease or otherwise on receipt of consideration that has been made an offence.

The submission is that the assessee can get benefit of both the notifications but not the dual benefit in the sense that inter-State sales on which benefit of concessional rate of tax of 6% is not availed of could be granted partial exemption under notification dated 06.