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Letting Out

Letting Out legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2004 PTD 188 KARACHI-HIGH-COURT-SINDH Judicial Precedent
"Lease" and "letting out"

Synonymous.

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Precedents & Case Laws citing "Letting Out"

PTD 1988
W.T.As. Nos. 84/KB and 85/KB of 1982-83, decided on '4th September, 1988.

1988 P T D (Trib

N/A

Court: Income-Tax Appellate Tribunal Pakistan
PTD 2001
W.T.As. Nos. 27/KB and 28/KB of 2000-2001, decided on 11th November, 2000.

2001 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 2004
W.T.As. Nos. 32/LB to 34/LB of 2002, decided on 12th May, 2003.

2004 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 1996
Lease of immovable property implies transfer of right to enjoy such property for a certain time or in perpetuity in consideration of a price paid or promised or of money, service or any other thing of value to be rendered periodically on specified occasions to the transferor by the transferee. Thus, mere occupation of a property by a person, owned by another does not create relationship of landlord and tenant between the parties. A mere user of an immovable property cannot be held to be a tenant until and unless there is an agreement express or implied between the parties creating a relationship of landlord and tenant. The decisive consideration is the intention of parties and if any agreement has been executed in this behalf it has to be ascertained on a consideration of all the relevant provisions in the agreement and in the absence of a formal document the intention of the parties must be inferred from the circumstances and the conduct of the parties. All, the surrounding circumstances and the conduct of the parties have to be borne in mind for ascertaining the real relationship between the parties. In the present case no agreement had been executed between the owner of the properties and the occupant of the properties under consideration and, therefore, the question if any relationship of landlord and tenant existed between the parties and whether the occupation of properties amounted to letting out or business of letting out of the property to be decided on the attending circumstances. For this purpose one has to revert to the definition of lease as contained in section 105 of the Transfer of Property Act according to which the lease of immovable property is transfer of a right to enjoy such property in consideration of a price paid or promised or of money, service or any other thing of value. Thus, if there is mere transfer of a right to enjoy an immovable property but there is no price, premium, money, service or, other thing to be so rendered as called the rent the transaction shall not be treated as lease.

1996 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 2001
T. C. Nos.908 and 909 of 1986 (References Nos.585 and 586 of 1986), decided on 11th November, 1997.

2001 P T D 2208

COMMISSIONER OF INCOME‑TAX Versus DISTRICT COOPERATIVE BANK LTD.

Court: 239 I T R 700
PTD 1986
W. T. A. No. 23 (I‑B) to 28 (I‑B) of 1984‑85, decided on 26th April, 1986.

1986 P T D (Trib

N/A

Court: High Court
PTD 2004
W.T.As. Nos. 1922/LB to 1926/LB of 2002, decided on 28th February, 2003.

2004 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 2002
W.T.‑As. Nos. 986/LB of and 1123/LB 2000, decided on 19th March, 2002.

2002 P T D (Trib

N/A

Court: Income‑tax Appellate Tribunal Pakisan
PLD 1993
FA.O. No.10 of 1993, decided on 11th May, 1993.

P L D 1993 Quetta 84

ZUBEDA BAI ‑‑‑ Appellant Versus Syed FAQIR SHAH‑‑‑Respondent

Court: ‑‑‑‑ S. 2(0‑‑‑"Rented land"‑‑‑Meaning and import ‑‑‑ Where any land was let out separately for purpose of being used mainly or chiefly for the business or trade then such land was covered by the definition of rented land ‑‑‑ Word "separately" used in S.2(0, West Pakistan Urban Rent Restriction Ordinance, 1959, means that where a piece of land was let out distinctly for the purpose of being used for business or trade then such land. was included in the definition of word "rented land"‑‑‑Word "principally" as used in S. 2(f) means chiefly or mainly ‑‑‑ Chief purpose for which any plot was let out on rent must be business or trade to bring it within the definition of "rented land'.‑‑Words and phrases.
PTD 2004
Wealth Tax Appeal No.2 of 1999, decided on 30th June, 2003.

2004 P T D 188

Messrs AFZAL FLOUR MILLS (PVT.) LTD. Versus COMMISSIONER OF INCOME-TAX and others

Court: Karachi High Court

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