Tag: civil jurisprudence

Proof of Tenancy: Supreme Court’s Key Ruling on Rent Receipts and Title Disputes
Supreme Court

Proof of Tenancy: Supreme Court’s Key Ruling on Rent Receipts and Title Disputes

The Supreme Court held that In disputes over landlord-tenant relationships, the Supreme Court clarified that under the Karnataka Rent Act, 1999, the production of rent receipts signed by the landlord constitutes prima facie evidence of the jural relationship. Once this initial burden is discharged, the Rent Controller is justified in proceeding with the eviction case without delving into title disputes, which are beyond its scope. Facts Of The Case: The appellant, H.S. Puttashankara, filed an eviction petition against the respondent, Yashodamma, under the Karnataka Rent Act, 1999, concerning a property in Bengaluru. The appellant claimed to be the landlord, asserting that the property originally belonged to his great-grandfather and devolved to him through a release deed from other legal...
Supreme Court Relief for Companies: Tax Exemption for Vehicles Confined to Plant Premises
Supreme Court

Supreme Court Relief for Companies: Tax Exemption for Vehicles Confined to Plant Premises

The Supreme Court ruled that motor vehicle tax under the Andhra Pradesh Act is leviable only if a vehicle is used or kept for use in a "public place." It held that restricted industrial premises, inaccessible to the public, do not constitute a public place. Consequently, vehicles operating exclusively within such enclosed areas are not liable for the tax, and a rule creating a presumption of 'use' must be read in harmony with this charging section. Facts Of The Case: The appellant, M/s Tarachand Logistic Solutions Limited, was awarded a contract to operate within the enclosed central dispatch yard of the Visakhapatnam Steel Plant (RINL). Pursuant to this, it deployed 36 registered motor vehicles which, from April 1, 2021, were confined solely to operating inside this restricted premises,...