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1 - 10 of 13 (0.70 seconds)The Integrated Goods and Services Tax Act, 2017
Section 9 in The Integrated Goods and Services Tax Act, 2017 [Entire Act]
Section 12 in The Integrated Goods and Services Tax Act, 2017 [Entire Act]
Section 7 in The Integrated Goods and Services Tax Act, 2017 [Entire Act]
Byramjee Jeejeebhoy (P) Ltd vs State Of Maharashtra on 3 April, 1963
68. The Hon'ble Apex Court in case of Byramjee Jeejeebhoy (P)
Ltd vs State Of Maharashtra reported in AIR 1965 Supreme
Court 590 while holding as to what a lease contemplates has
observed that a demise or a transfer of a right to enjoy land for a
term or in perpetuity in consideration of a price paid or promised
or services or other things of value to be rendered periodically or
on specified occasions to the transferor. The words "transfer of
right to enjoy such property" indicates that all the rights of
ownership are not transferred. Therefore, the significance of
those words as indicative of the limited estate transfer is
apparent in contrasted which flows in section 54 where a sale is
defined as "transfer of ownership in exchange for a price".
Therefore, while assignment conveys the whole interest in the
property which passes to the assignee along with rights and
liability to sue and be sued upon the covenants in the original
lease.