Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1979 (11) TMI 167

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or repairs. The AAC did not agreed with the ITO. He held that the tenant had not undertaken to bear the cost of repairs. So he directed that 1/6th be allowed for repairs. Hence the two departmental appeals. 2. The relevant clause in the lease deed is as follows: "5.The tenant shall maintain the building fixtures and fittings himself/themselves at his/their cost without any deduction and for that purposes shall paint and do snowcem washing periodically once in two years. The tenant shall replace all fittings and fixtures which get damaged during his/their occupation. 6. The tenant shall keep the building insured at their cost against free and civil commotion for a sum sufficient to cover the market value of the building. 7. The tenan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aintenance provided in s. 108(m) of Transfer of property Act, particularly in the case of a building which is new. That is perhaps the reason why this is expressly clarified that maintenance in this case will include also painting and snowcem washing once in a period of two years. 3. 'Repair' means something more than maintenance. We need not go on quoting dictionary authorities to explain what repair means. It is all well understood that repairs involves also an element of renewal. Cl.5 does not cast any obligation on the tenant, for such renewal in case of damage of the building. We need only round up our discussion on this question of repair or maintenance by stating that in English language in which the document of lease is couched, m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the building is new that this provision for painting and snowcem washing is inserted. For these reasons, we are quite satisfied that this is not a case where the tenant has undertaken to bear the cost of repairs. So departmental appeal has only to be dismissed. 4. We believe that this building because of new construction in 1971, as soon from the lease deed, is exempt for five years from the provisions of Building and Lease Control Act. If it were covered by the said legislation, perhaps no such questions would have arisen because whether there is contract to the contrary or not, the tenant is under no obligation to repair and it is the duty of the landlord to do such repairs to the building, vide Madras High Court s judgment in Dorai Pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates