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

1994 (1) TMI 314

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... suitable building available in the locality for such person to carry on such trade or business. 3. The parties, namely, petitioner and respondent in this Civil Revision Petition are hereinafter referred to as the tenant and landlord respectively. 4. The revision is directed against the order of the Rent Control Appellate Authority in R.C. A. No. 164 of 1992 dated 5-6-1993 confirming the direction of the Rent Control Court in R.C.P. 127 of 1978 to the tenant to put the landlord in possession of the petition schedule building and holding that the tenant is not entitled to the protection provided under the Second Proviso to Section 11(3) of the Act. 5. The findings of the Rent Control Court that the tenant committed default in payment of rent and the landlord bona fide needs the building for his own occupation to provide residence and business accommodation to his elder son which was confirmed by the Appellate Authority were not set aside either by the District Court (Revisional Authority) or by the High Court. These findings having become final and conclusive, the Appellate Authority in R.C. A. 164 of 1992 out of which the present revision arises did not go into the correct .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 980 in R.C.A. No. 16 of 1979 dismissed the appeal. That order was challenged by the tenant before the District Court in R.C.R.P. No. 129 of 1980 and the provisional court by its order dated 26-11-1981 in R.C.R.P. No. 129 of 1980 found that the tenant is entitled to the protection provided under the Second Proviso to Section 11(3) of the Act. In the result, the Original Petition filed by the landlord was dismissed. However, the District Court did not disturb the findings of the authorities below regarding the arrears of rent and bona fide need of the landlord. Thereafter the landlord filed C.R.P. No. 683 of 1982 before this court challenging the order passed by the provisional authority in R.C.R.P. No. 129 of 1980. This court by its order dated 3-6-1986 in C.R.P. No. 683 of 1982 set aside the finding of the provisional court on the question of benefits under the Second Proviso to Section 11(3) of the Act and remanded the matter to the provisional court for reconsideration of that question. Thereafter, the provisional court by its order dated 10-10-1986 in R.C.R.P. No. 129 of 1980 found that the running of nursing home by the tenant is not a trade or business attracting the benefit c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng than the word trade . According to Black's Law Dictionary, the term business has no definite or legal meaning. According to Wharton's Law Lexicon the word business in the Registration of Business Names Act, 1916 includes profession . In Bourier's Law Dictionary business means that which occupies the time, attention and labour of men for the purpose of livelihood or profit, but it is not necessary that it should be the sole occupation or employment. It embraces everything about which a person can be employed. It is a word of much indefinite import, and the legislature could not well have used a larger word. According to the Chamber's Twentieth Century Dictionary, business means : (a) employment; (b) trade, profession or occupation; (c) a task or errand incumbent or undertaken; (d) matter requiring attention; (e) dealings, commercial activity, a commercial or industrial concern, The word business in the Oxford English Dictionary means: (a) A task appointed or undertaken; a person's official duty, part or province; function; occupation, (b) A person's official or professional duties as a whole; stated occupation, profession or trade, (c) A pursui .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... siness as occurring in a legislative enactment and hence its meaning must be held to depend upon the context, the facts of the particular case, the intention of parties or upon the purposes of legislation. The word business has no technical meaning but has to be read with reference to object and intent of the Act in which it occurs. The argument of learned counsel for the tenant would have been entitled to great weight had the word business occurred in the Second Proviso to Section 11(3) of the Act in isolation without being coupled with the word trade . The difficulty arises because of the fact that the expression used in the Second Proviso to Section 11(3) of the Act is trade or business . 17. The Constitution Bench of the Supreme Court In Krishnakumar v. J. K. State (AIR 1967 SC 1368) while interpreting the phrase trade or business occurring in Article 19 of the Constitution, after posing the question what is trade or business held that though the word 'business' is ordinarily more comprehensive than the word 'trade', one is used as synonymous with the other . The result therefore is that once the word business is used along with the word tra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s profession as an Advocate. It was contended that Section 10(3)(a)(iii) of the Andhra Pradesh Act used the expression business only and not the expression profession . The contention was negative by the High Court and in appeal by the tenant the Supreme Court on a consideration of the provisions of Section 10(3)(a)(iii) of the Andhra Pradesh Act held that the expression business occurring in Section 10(3)(a)(iii) of the Andhra Pradesh Act was used in a wide sense so as to include the practice of profession of an Advocate. Relying on the aforesaid decision of the Supreme Court, learned counsel appearing for the tenant, submitted that the word business occurring in the Act has to be similarly construed giving it a wide meaning so as to mean the conduct of a hospital as a business . We cannot accede to the contention of the learned counsel for the tenant-revision petitioner. The decision of the Supreme Court in Mohan Lal v. R. Kondiah (supra) holding that the word business occurring in Section 10(3)(a)(iii) of the Andhra Pradesh Act is used in a wide sense so as to include the practice of profession of an Advocate cannot be treated as a decision of universal application. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... viso to Section 11(3) should also be given a similar interpretation. For the reasons already stated the principle laid down in Vairamani Ammal's case can have no application to the facts and circumstances of the present case since in that case the court was construing the word business and not trade or business . Learned counsel placed a decision reported in Dr. Bashir Uddin v. District Judge Bulandshahr 1978 (1) RCJ 199 wherein it was held that the word business used in 3rd Proviso to Clause (ii) of Section 21 of U.P. Urban Buildings (Regulation of Letting Rent and Eviction) Act, 1972 includes the practice of the profession of a Dental Surgeon. That again is a decision which has no bearing in the present case in as much as the Court there was interpreting the words business purposes and not trade or business as in the Act herein. Learned counsel placed strong reliance on the decision of the Supreme Court reported in Bangalore Water Supply Sewerage Board v. Rajappa AIR 1978 SC 548 : (1978 Lab IC 467) in support of his contention. Here again, it has to be observed that he principles of law laid down by the Supreme Court in the aforesaid case, cannot have any applicati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... certainly not the test in deciding whether a person is carrying on a trade or business. Profession is a vocation in which a professed knowledge of some department of science or learning is used by its practical application to the affairs of others, either in advising, guiding, or teaching them, or in serving their interests or welfare in the practice of an art founded on. Even assuming that the word business is a word of ambiguous import and that it takes its content from its context, it cannot be said that the word business in the expression trade or business occurring in the proviso will include the profession an Advocate. 21. According to us, the principles laid down in the above decision will apply squarely to the facts of the present case. The statutory provision under consideration before this court in Sethurama Menon (supra) was also identical, namely, the Second Proviso to Section 11(3) of the Act. The decision still holds the field in as much as it has not been varied or overruled. Even in Mohan Lal's case though the Supreme Court had occasion to refer to this case, there is nothing to indicate in the said decision that the principles laid down in Sethurama .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... claim the protection envisaged under the Second Proviso to Section 11(3) of the Act. The tenant there raised a contention that since he is depending upon the income derived from that business for his livelihood is not liable to be evicted. This Court after a detailed survey of decisions Indian and English held as follows : I do not find any reason to differ from the observation made by the eminent Judges who decided the case in Sethuamma Menon v. Meenakshi Amma AIR 1967 Ker 88):1966 KLT 665 . With respect I agree with the view that was taken there that the expression 'trade or business' should be interpreted as carrying a commercial activity and not the practice of profession'. The principle laid down in CRP 1686 of 1978 has not been distinguished or up set by any later decision of this Court. 26. There is yet another reason why the tenant should fail in this Civil Revision Petition. Even if it is accepted for argument's sake that the tenant is carrying on business in the petition schedule building can it be said that the benefit of Second Proviso extends to every such business irrespective of its nature and irrespective of the fact that the tenant does .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... occurring in the Second Proviso to Section 11(3) of the Act. 29. We do not find any illegality, irregularity or impropriety in the finding of the Court below and the same has only to be confirmed. We, therefore, confirm the order of eviction passed by the authorities below against the tenant. 30. However, under the circumstances of this case we grant three months time to the revision petitioner (tenant) to vacate and hand over vacant possession of the petition schedule buildings to the respondent (landlord) on the following conditions : The tenant shall file an affidavit in the execution court within one month from today unconditionally undertaking to vacate the premises within three months from the date of this judgment. He should pay arrears of rent, if any, along with the affidavit and continue to pay the monthly rent regularly during the period he is permitted to occupy the premises. He should not sublet the building or induct any other person in the building. The undertaking should contain a statement to this effect also. In case any of these provisions is not complied with, the landlord will be free to evict the tenant immediately thereafter and get vacant posse .....

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