(2007) 5 MLJ 1148 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : P. D. Dinakaran and P. P. S. Janarthana Raja, JJ.
Case Number(s) : C.R.P. (PD) No. 16 of 2005
Judgement Date :
Friday 15th of June 2007
| Adair Dutt & Co. (India) Pvt. Ltd., Chennai | .....Appellant(s) | | Versus |  | | Estate Officer and Chief Commissioner of Income Tax, Chennai II, Chennai | .....Respondent(s) |
(A) Public Premises (Eviction of Unauthorized Occupants) Act (40 of 1971), Section 9(3) - Income Tax Act (43 of 1961), Chapter XX-C, Section 269UE(1) - Petitioner Pvt. Ltd. Company tenant in building - Said building purchased by appropriate authority under Chapter XX-C of Act - Said building vesting in Central Government - Petitioner directed to vacate premises and hand over possession to respondent - Petitioner claiming to be statutory tenant - Civil Miscellaneous Petition by petitioner seeking stay of eviction order dismissed - Petitioner contention it tendering monthly rents meticulously every month by cheque - That it not "unauthorized occupant" - That respondent returning said cheques every month - Revenue stating petitioner not in occupation of premises - That revenue already taken over possession of premises - All procedures and formalities, held, under the Act, followed by respondent - Petitioner not paid rent and not occupying premises - Lower Court's view present case not fit one for grant of stay - Lower Court by refusing to grant stay, exercised its discretion reasonably - No error or legal infirmity in impugned order to warrant interference.
(B) Tamil Nadu Buildings (Lease and Rent Control) Act (18 of 1960) - Income Tax Act (43 of 1961), Chapter XX-C - Public Premises (eviction of unauthorized occupants) Act (40 of 1971) - Tamil Nadu Act of 1960 applicable to buildings owned by Central Government, question of - Tamil Nadu Act of 1960 not specifically exclude buildings owned by union Government from its purview - But after order made under Chapter XX-C of Income Tax Act, 1961, building vests in Union of India - Public Premises (Eviction of Unauthorized Occupants) Act, 1971 becomes applicable to building in question - State law governing eviction, hence, ceases to apply to said building.
Ratio(s) Decidendi
I. "All the procedures and formalities under the Act had been followed by the respondent revenue. Petitioner was not in occupation of the premises, the revenue having already taken over possession. The petitioner had not paid the rent either. The lower Court had exercised its discretion reasonably and refused to grant stay of order of eviction as prayed for by petitioner. There was no error or legal infirmity in the lower Court's order to warrant interference".
II. "Though the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, does not specifically exclude buildings owned by the Central Government from its purview, once an order has been passed under Chapter XX-C of the Income Tax Act, 1961, the Public Premises (eviction of unauthorized occupants) Act, 1971 would become applicable to the said buildings and the State Law governing eviction would cease to apply to the said building."
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