June, 1998, incorporating therein
various conditions including prohibition against
creation of sub-tenancy by the tenant. It was not that
Exh.109 agreement brought about ... sub-letting has repeatedly
fallen for the consideration of this Court
in various cases and it is now well-
established that a sub-tenancy
Kanta Vs Ashok
Kumar [(2008) 7 SCC 722] the ingredient of sub-
tenancy came to be explained by the Supreme Court in
the following words ... premises
were sub-let." (para 19)
8. The findings concurrently recorded by both
the Courts below about creation of sub-tenancy on the
basis
lakh
received by the assessee towards surrender
of sub-tenancy right is a capital gain and
is not assessable as casual income as per
section ... received Rs.5,00,000/- as miscellaneous income
from relinquishment of sub-tenancy right of a
property. Hence, AO made addition
means any payment, by whatever name called,
under any lease, sub-lease, tenancy or any other agreement or
arrangement for the use of (either separately ... accordance
with the provisions of this Act; or
(b) referred to in sub-section (1A) of section 192 , being
an employer,
does not deduct
drawn the attention of this
Court to sub-section (1) of Section 43 of the Tenancy Act and
submitted that sole idea in providing ... relevant provisions of the Bombay Tenancy
& Agricultural Lands Act, 1948 as well as Bombay Tenancy
Act, 1939 and submitted that the ancestors
entitled to
retain under this subsection; or
(ii) if the tenant gives such undertaking and accepts such
tenancy or possession of the land, such ... subsection (2).
(2) Such direction shall, subject to the provisions of sub
sections(2AA) and (2A), provide
(a) that the tenancy in respect
father of the applicant as tenant under
the provisions of the Bombay Tenancy Act, which came to be
confirmed by the Deputy Collector (Land Reforms ... this Court was not
drawn to sub-section (1)(B) of section 32 of Gujarat Tenancy
Act and also to the decision in the case
petitioners are directed not to transfer the tenancy
right and not to sub-let the premises to any one in any
manner whatsoever
possession or restoration thereof by reason of the
determination of any tenancy or other right of any other
Page ... section."
Sub-section (3) of section 5 of the Act describes the power of
limitation for entertaining such suit and sub-section
petitioner is required to pay
the premium under section 43 of the Tenancy Act. He,
however, has fairly submitted that the decision of
this Court ... tenancy of the land.]
(2) [Any transfer or partition, or any
agreement of transfer, of any land interest
therein in contravention of sub-section
