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  • Section 5, Subsection 2 of the 1983 Income Tax Act
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Citation Codes
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Case Number
Disposition
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  • Section 5, Subsection 2 of the 1983 Income Tax Act
Smart Summary

Factual and Procedural Background

The first respondent–plaintiff, Kamruddin, claimed to have been inducted as a tenant by the Punjab Wakf Board on 1 April 1990 over 120 sq yd of land comprised in Khasra No. 270, at a rent of ₹50 per month. In November 1990, during communal disturbances, Kamruddin’s family relocated and he was away driving his truck. Allegedly taking advantage of his absence, the appellants occupied the premises.

The appellants contended that one Shivlal previously held the property on lease from the Punjab Wakf Board, that they secured possession from Shivlal under an agreement dated 16 May 1990, and that the Wakf Board recognised them as tenants by allotment order dated 1 December 1990 at ₹100 per month.

The trial court held that Kamruddin was the duly allotted tenant and decreed possession in his favour. The Additional District Judge affirmed this decision on first appeal, and the High Court dismissed the second appeal (RSA No. 1412 of 2002). The appellants approached the Supreme Court in the present civil appeal.

Legal Issues Presented

  1. Whether the appellants acquired a valid tenancy in respect of Khasra No. 270 through Shivlal and the subsequent allotment order of the Punjab Wakf Board.
  2. Whether the concurrent findings of the trial court and first appellate court upholding Kamruddin’s tenancy and directing delivery of possession required interference by the Supreme Court.

Arguments of the Parties

Appellants’ Arguments

  • Relied on the agreement with Shivlal dated 16 May 1990 transferring possession of 19 ½ sq yd in Khasra No. 270.
  • Pointed to the Punjab Wakf Board’s allotment order dated 1 December 1990 recognising them as tenants and its acceptance of rent thereafter.
  • Asserted that the lower courts erred in treating them as illegal occupants despite documentary proof of tenancy.

Respondent–Plaintiff’s Arguments

  • Maintained that Shivlal never held any tenancy in Khasra No. 270 and, therefore, could not transfer rights to the appellants.
  • Urged that the concurrent factual findings—based on allotment records and rent receipts—were sound and required no appellate interference.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The Supreme Court examined Ext. PW-2/1—the allotment order—which unambiguously allotted 126 sq yd in Khasra No. 270 to Kamruddin with effect from 1 April 1990. A site plan on the reverse confirmed that the disputed portion formed part of this allotment.

Kamruddin produced multiple rent receipts (Exts. PW-2/2 to PW-10; PW-5/1 to PW-5/3; PW-6/1 to PW-6/3) evidencing payment for Khasra No. 270. Conversely, the appellants’ receipts (Ext. DW-3/1 and Exts. DW-5/1 to DW-5/4) corresponded to Khasra No. 267, not the suit land. The lower courts thus found that the appellants’ tenancy, if any, related to a different survey number and afforded them no rights over the suit property.

Finding no error in these concurrent factual determinations, the Supreme Court concluded that appellate interference was unwarranted. The appeal was therefore dismissed.

Holding and Implications

APPEAL DISMISSED.

The appellants must hand over vacant possession to the respondent within six months, subject to filing an undertaking within four weeks not to create third-party rights, to clear all dues to the Wakf Board, and to vacate peacefully. The decision affirms the factual findings of the courts below and resolves the dispute without setting a broader precedent.

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    Kundan Lal And Another v. Kamruddin And Another

    R. Banumathi, J.— Leave granted. This appeal arises out of the judgment dated 16-3-2007 passed by the High Court of Punjab and Haryana at Chandigarh in Kundan Lal v. Kamruddin RSA No. 1412 of 2002 confirming the judgment of the courts below wherein the appellants were directed to handover the possession of the suit property in question.

    2. The respondent-plaintiff Kamruddin filed the suit for possession of the suit property. The case of the respondent-plaintiffs was that he became a tenant under Respondent 2 Punjab Wakf Board @ Rs 50 per month since 1-4-1990 over the suit property measuring 120 sq yd in Khasra No. 270 more fully described in blue and red colour in the site plan attached with the plaint. Further, case of the first respondent-plaintiff is that in the month of November 1990, when his family had shifted to Village Sikarpur in the wake of riots in the Ramjanam Bhumi & Babri Masjid and he was out of station on his truck, taking advantage of his absence the appellants have taken illegal possession of the suit property and hence the first respondent-plaintiff filed the suit for vacant possession.

    3. The appellant-Defendants 1 and 2 contested the suit claiming that one Shivlal was in possession of the suit property as the said Shivlal had the property on lease from Punjab Wakf Board and also raised construction on the suit property. Appellants 1 and 2 have taken possession of the suit property from said Shivlal under an agreement dated 16-5-1990. The second respondent Punjab Wakf Board also accepted the appellants as its tenants vide allotment order dated 1-12-1990 and started receiving rent from them. Thus, according to the appellants they became tenants of the suit property under Punjab Wakf Board @ Rs 100 per month. Punjab Wakf Board also filed a separate written statement on the same lines.

    4. On the above pleadings, issues were framed by the trial court and the trial court held Issue 1 in favour of the first respondent-plaintiff holding that the suit property was allotted to him as tenant by the Punjab Wakf Board since 1-4-1990 on monthly rent @ Rs 50. The trial court further held that the suit property was never allotted to Shivlal from whom allegedly the appellants had taken possession and that the appellants had failed to establish their possession over the suit property as the tenant. On those findings, the first respondent-plaintiff's suit filed for possession was decreed.

    5. On appeal, the first appellate court/Additional District Judge, Rewari affirmed the findings of the trial court and dismissed the appeal preferred by the appellants. On further appeal, the High Court dismissed the same by the impugned judgment RSA No. 1412 of 2002.

    6. We have heard the learned counsel for the parties at a considerable length. The learned counsel for the appellants placed strong reliance upon the agreement between the appellant and Shivlal dated 16-5-1990 and the allotment order by the Punjab Wakf Board in favour of the appellant to contend that the appellants are the tenants of Khasra No. 270 (old Khasra No. 867). It was submitted that Shivlal had handed over the possession of the suit property, measuring 19½ sq yd forming part of Khasra No. 270 and the same was also approved by the Punjab Wakf Board and the appellants had been paying the rent while so the courts below were not right in holding that the appellants are in illegal occupation of the suit property.

    7. On the other hand, the learned counsel for the first respondent-plaintiff submitted that Shivlal was not given any tenancy in Khasra No. 270 and he could not have entered into any agreement in respect of Khasra No. 270 and the concurrent findings recorded by the courts below are based on evidence and the same do not warrant any interference.

    8. On perusal of Ext. PW-2/1, the allotment order, it is brought in evidence that the first respondent-plaintiff was allotted area measuring 126 sq yd being Khasra No. 270 with effect from 1-4-1990. The trial court as well as the first appellate court noted that the site plan on the back of the said allotment order shows that the suit property is a part of the allotted area measuring 126 sq yd. As seen from the judgments of the courts below, the first respondent has produced receipts regarding payment of rent to Appellant 3, regarding Khasra No. 270 which are Ext. PW-2/2 to Exts. PW-10 and PW-5/1 to Ext. PW-5/3 and Ext. PW-6/1 to Ext. PW-6/3. The contesting defendants have also placed on record receipts, Ext. DW-3/1 and Ext. DW-5/1 to Ext. DW-5/4; the courts below held that Mark A clearly shows that the same related to property bearing Khasra No. 267 and in that way the same cannot be connected to the suit land. Based on oral and documentary evidence, the courts below have recorded concurrent findings of fact that the appellant is in possession and allotted different survey number in Khasra No. 267 and he has no right to claim the suit property.

    9. In view of the above, the civil appeal stands dismissed.

    10. However, as prayed for by the learned counsel for the appellants, six months' time is granted to vacate the suit premises, subject to filing usual undertaking in the Registry of this Court within four weeks from today, stating that the appellant shall not create any third-party rights, will clear all the rent/dues/occupational charges to the Wakf Board in the meanwhile and will peacefully vacate the suit premises concerned within the stipulated time-frame positively.

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    Comments

    Kundan Lal And Another v. Kamruddin And Another
    (Dec 1, 2016)