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Vummidi Bangaru Chetty (P) Ltd vs M/S.Spencer & Co.Ltd on 19 April, 2002

25. A reading of the above extracted portion makes it clear that if the instrument intended to create an interest in the property, then, it would be a lease and if it does not, it would only be a licence. Therefore, the crucial test here is creation of interest in the property while concluding the proposal by way of a contract in order to hold the same as a lease. If the said conclusion by way of creation of interest in the property is not disclosed, then it could only be construed as a licence and not a lease. Again in the judgment of the Hon'ble Supreme Court reported in AIR 1965 SUPREME COURT 610 (Mrs.M.N.Clubwala and another v. Fida Hussain Saheb and others), it has been held that the intention of the parties is very relevant for determination of the transaction.

P.N. Amersey-Huf, Mumbai vs Assessee on 2 February, 2012

In the case of M.N.Clubwala vs. Fida Hussain Saheb & Others (AIR 1965 (SC) 610) also relied on by the Counsel, the facts are entirely different from that of assessee. The facts in the above referred case are that the appellants were holding the license to a market constituting of stalls which were licensed to various stall holders. The ownership rights were that the appellant and stall holders were conducting their business only for a fixed period and that to they did not have the right to stay in the premises beyond the business hours. Further, the maintenance and cleaning of the market was the responsibility of the appellant (owner) and there is no permission given to keep the goods in the said premises. Accordingly considering those facts, the Hon'ble Supreme Court held that the arrangement is only a license agreement and not lease. Other decisions laid upon are also not applicable as considered above on the facts of the case.
Income Tax Appellate Tribunal - Mumbai Cites 23 - Cited by 0 - Full Document

Trustees Of The Victoria Memorial Hall & ... vs Satya Chakraborty on 8 September, 2000

16. Before parting with this judgment we may consider the decisions cited by Mr. Roy Choudhury, appearing on behalf of the plaintiff/respondent. As noted herein earlier, Mr. Roychoudhury in order to satisfy this Court that the agreement in question was in fact a lease agreement, had drawn our attention to the decision of the Supreme Court in the case of Mrs. M. N. Clubwala v. Fida Hussain Sahi., . In view of our discussions made herein above and in view of the specific clause in the agreement in question and after considering the decision of the Supreme Court in the case of (supra), we are of the view that the intention of the parties was to create only a licence in favour of the plaintiff/respondent and not a lease.
Calcutta High Court Cites 6 - Cited by 0 - Full Document

M/S Mahavir Medicine Store vs State Of Odisha &Ors. .... Opp. Parties on 19 April, 2024

On the other hand, under the Transfer of Property Act, an interest either limited or unlimited is created in favour of the transferee depending upon the nature of the transfer (sale, mortgage or lease, etc.). Under Section 60 [ "60.Licence when revocable.--A licence may be revoked by grantor, unless--(a) it is coupled with a transfer of property and such transfer is in force;(b) the licensee, acting upon the licence, has executed a work of a permanent character and incurred expenses in the execution."\ / a licence is revocable at the will of the grantor which is the essence of a licence. [M.N. Clubwala v. Fida Hussain Saheb, AIR 1965 SC 610, p. 614/ para 120"12. While it is true that the essence of a licence is that it is revocable at the will of the grantor the provision in the licence that the licensee would be entitled to a notice before being required to vacate is not inconsistent with a licence. In England it has been held that a contractual licence may be revocable or irrevocable according to the express or implied terms of the contract between the parties. It has further been held that if the licensee under a revocable licence has brought property on to the land, he is entitled to notice of revocation and to a Signature Not Verifiedreasonable time for removing his property, and in which to Digitally Signed Page 25 of 36 Signed by: BHABAGRAHI JHANKAR Designation: Assistant Registrar-cum-Senior Secretary Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 24-Apr-2024 11:15:18 make arrangements to carry on his business elsewhere. (See Halsbury's Laws of England, 3rd Edn., Vol. 23, p.

M/S Mahavir Medicine Store vs State Of Odisha &Ors. .... Opp. Parties on 19 April, 2024

On the other hand, under the Transfer of Property Act, an interest either limited or unlimited is created in favour of the transferee depending upon the nature of the transfer (sale, mortgage or lease, etc.). Under Section 60 [ "60.Licence when revocable.--A licence may be revoked by grantor, unless--(a) it is coupled with a transfer of property and such transfer is in force;(b) the licensee, acting upon the licence, has executed a work of a permanent character and incurred expenses in the execution."\ / a licence is revocable at the will of the grantor which is the essence of a licence. [M.N. Clubwala v. Fida Hussain Saheb, AIR 1965 SC 610, p. 614/ para 120"12. While it is true that the essence of a licence is that it is revocable at the will of the grantor the provision in the licence that the licensee would be entitled to a notice before being required to vacate is not inconsistent with a licence. In England it has been held that a contractual licence may be revocable or irrevocable according to the express or implied terms of the contract between the parties. It has further been held that if the licensee under a revocable licence has brought property on to the land, he is entitled to notice of revocation and to a Signature Not Verifiedreasonable time for removing his property, and in which to Digitally Signed Page 25 of 36 Signed by: BHABAGRAHI JHANKAR Designation: Assistant Registrar-cum-Senior Secretary Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 24-Apr-2024 11:15:18 make arrangements to carry on his business elsewhere. (See Halsbury's Laws of England, 3rd Edn., Vol. 23, p.

M/S Mahavir Medicine Store vs State Of Odisha &Ors. .... Opp. Parties on 19 April, 2024

On the other hand, under the Transfer of Property Act, an interest either limited or unlimited is created in favour of the transferee depending upon the nature of the transfer (sale, mortgage or lease, etc.). Under Section 60 [ "60.Licence when revocable.--A licence may be revoked by grantor, unless--(a) it is coupled with a transfer of property and such transfer is in force;(b) the licensee, acting upon the licence, has executed a work of a permanent character and incurred expenses in the execution."\ / a licence is revocable at the will of the grantor which is the essence of a licence. [M.N. Clubwala v. Fida Hussain Saheb, AIR 1965 SC 610, p. 614/ para 120"12. While it is true that the essence of a licence is that it is revocable at the will of the grantor the provision in the licence that the licensee would be entitled to a notice before being required to vacate is not inconsistent with a licence. In England it has been held that a contractual licence may be revocable or irrevocable according to the express or implied terms of the contract between the parties. It has further been held that if the licensee under a revocable licence has brought property on to the land, he is entitled to notice of revocation and to a Signature Not Verifiedreasonable time for removing his property, and in which to Digitally Signed Page 25 of 36 Signed by: BHABAGRAHI JHANKAR Designation: Assistant Registrar-cum-Senior Secretary Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 24-Apr-2024 11:15:18 make arrangements to carry on his business elsewhere. (See Halsbury's Laws of England, 3rd Edn., Vol. 23, p.

M/S Mahavir Medicine Store vs State Of Odisha &Ors. .... Opp. Parties on 19 April, 2024

On the other hand, under the Transfer of Property Act, an interest either limited or unlimited is created in favour of the transferee depending upon the nature of the transfer (sale, mortgage or lease, etc.). Under Section 60 [ "60.Licence when revocable.--A licence may be revoked by grantor, unless--(a) it is coupled with a transfer of property and such transfer is in force;(b) the licensee, acting upon the licence, has executed a work of a permanent character and incurred expenses in the execution."\ / a licence is revocable at the will of the grantor which is the essence of a licence. [M.N. Clubwala v. Fida Hussain Saheb, AIR 1965 SC 610, p. 614/ para 120"12. While it is true that the essence of a licence is that it is revocable at the will of the grantor the provision in the licence that the licensee would be entitled to a notice before being required to vacate is not inconsistent with a licence. In England it has been held that a contractual licence may be revocable or irrevocable according to the express or implied terms of the contract between the parties. It has further been held that if the licensee under a revocable licence has brought property on to the land, he is entitled to notice of revocation and to a Signature Not Verifiedreasonable time for removing his property, and in which to Digitally Signed Page 25 of 36 Signed by: BHABAGRAHI JHANKAR Designation: Assistant Registrar-cum-Senior Secretary Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 24-Apr-2024 11:15:18 make arrangements to carry on his business elsewhere. (See Halsbury's Laws of England, 3rd Edn., Vol. 23, p.

M/S Mahavir Medicine Store vs State Of Odisha &Ors. .... Opp. Parties on 19 April, 2024

On the other hand, under the Transfer of Property Act, an interest either limited or unlimited is created in favour of the transferee depending upon the nature of the transfer (sale, mortgage or lease, etc.). Under Section 60 [ "60.Licence when revocable.--A licence may be revoked by grantor, unless--(a) it is coupled with a transfer of property and such transfer is in force;(b) the licensee, acting upon the licence, has executed a work of a permanent character and incurred expenses in the execution."\ / a licence is revocable at the will of the grantor which is the essence of a licence. [M.N. Clubwala v. Fida Hussain Saheb, AIR 1965 SC 610, p. 614/ para 120"12. While it is true that the essence of a licence is that it is revocable at the will of the grantor the provision in the licence that the licensee would be entitled to a notice before being required to vacate is not inconsistent with a licence. In England it has been held that a contractual licence may be revocable or irrevocable according to the express or implied terms of the contract between the parties. It has further been held that if the licensee under a revocable licence has brought property on to the land, he is entitled to notice of revocation and to a Signature Not Verifiedreasonable time for removing his property, and in which to Digitally Signed Page 25 of 36 Signed by: BHABAGRAHI JHANKAR Designation: Assistant Registrar-cum-Senior Secretary Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 24-Apr-2024 11:15:18 make arrangements to carry on his business elsewhere. (See Halsbury's Laws of England, 3rd Edn., Vol. 23, p.

M/S Mahavir Medicine Store vs State Of Odisha &Ors. .... Opp. Parties on 19 April, 2024

On the other hand, under the Transfer of Property Act, an interest either limited or unlimited is created in favour of the transferee depending upon the nature of the transfer (sale, mortgage or lease, etc.). Under Section 60 [ "60.Licence when revocable.--A licence may be revoked by grantor, unless--(a) it is coupled with a transfer of property and such transfer is in force;(b) the licensee, acting upon the licence, has executed a work of a permanent character and incurred expenses in the execution."\ / a licence is revocable at the will of the grantor which is the essence of a licence. [M.N. Clubwala v. Fida Hussain Saheb, AIR 1965 SC 610, p. 614/ para 120"12. While it is true that the essence of a licence is that it is revocable at the will of the grantor the provision in the licence that the licensee would be entitled to a notice before being required to vacate is not inconsistent with a licence. In England it has been held that a contractual licence may be revocable or irrevocable according to the express or implied terms of the contract between the parties. It has further been held that if the licensee under a revocable licence has brought property on to the land, he is entitled to notice of revocation and to a Signature Not Verifiedreasonable time for removing his property, and in which to Digitally Signed Page 25 of 36 Signed by: BHABAGRAHI JHANKAR Designation: Assistant Registrar-cum-Senior Secretary Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 24-Apr-2024 11:15:18 make arrangements to carry on his business elsewhere. (See Halsbury's Laws of England, 3rd Edn., Vol. 23, p.
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