BENARSI DAS Vs. JAGAISH RAJ KOHLI

JUDGEMENT

(1.) THIS second appeal raises a short point regarding the true meaning of the word income occurring in cl.iii. of sub -s.3 -A. of S. 1 of the Jammu and Kashmir Houses and Shops Rent Control Act, 2009.

(2.) THE appellant -plaintiff leased certain shop premises to the respondent -defendant. After the expiry of the specified terms of the lease, the plaintiff issued a valid notice calling upon the defendant tenant to quit. The defendant, however, did not vacate the premises, with the result that a suit for eviction was instituted against him in the court of Sub -Judge at Jammu. The plaintiff took the stand that the provisions of the Houses and Shops Rent Control Act did not apply to the defendant whose annual income exceeded Rs. 20,000 within the meaning of cl.iii. of sub -s.3 -A. of S. 1 of that Act. The defendant on the other hand contended that he did not fall within the mischief of the exception embodied in cl.iii. of sub -s.3 -A. of S. 1 of the Act because his annual income did not exceed Rs. 20,000// -. The trial court found against the defendant and decreed the suit for eviction. On appeal, the Addl. District Judge at Jammu did not agree with the trial courts construction of the word income occurring in S. 13 -A.iii. of the Act. He took the view that the amount on which income -tax was assessed by the Income -tax authorities should be taken to be decisive of the question as to what the annual income of the defendant is. He came to the conclusion that for the purpose of the payment of income -tax, the defendants annual income did not exceed Rs. 20.000/ - and that consequently he was not hit by the provisions of S. 13 -A.iii. of the Houses and Shops Rent Control Act, 2009. On this reasoning, the learned Addl. District Judge dismissed the suit for eviction. The plaintiff lesser has, therefore, come up in second appeal to this court.

(3.) THE only question that falls for determination relates to the true meaning of the word income in S. 13 -A.iii. of the Shops and Houses Rent Control Act. The relevant provision runs as follows: -