Supreme Court of India
F.S. Gandhi (dead) by Lrs. v. Commissioner of Wealth Tax, Allahabad
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the aforesaid directions that have been given by the High Court it can be said that the assessee whose leases expired in 1958 and 1963, can ask for grant of fresh leases on the terms and conditions mentioned in 1959 and 1960 Orders issued by the Government of Uttar Pradesh.
Judgment, page 13
From the headnote
Wealth Tax Act, 1957: Section 2(e) 2(iii)-Interest in respect of properties-Lease of lands on which properties were standing expired-Tenancy continued on month to month bas'is for unstated period-Whether liable to tax. Words and Phrases-'Js' and 'has been'-meaning of -i ' - The appellant-assessee owned certain properties on lease-hold lands. The leases in respect of these lands expired in 1958 and 1963 and the lessor-State Government issued notices to the assessee to hand over vacant possession of the leasehold lands. The properties were let out to the tenants and the assessee was receiving
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