Court : Madhya Pradesh
Reported in : AIR1975MP115
..... 1st of july, the tenant was liable to pay the rent for the whole month to the plaintiff even though the vendor may be entitled to claim apportionment under section 36 of the transfer of property act from the plaintiff.60. rent for the month of june, 1972 being payable on 1st of july, could not be split up treating the rent for ..... month of june 1972 which fell due on the 1st day of july 1972, even in the absence of any assignment of arrears. noexpress transfer of this right was necessary. section 36 of the transfer of property act provides for apportionment between the transferor and the transferee of periodical payments in the nature of rents, annuities, pensions, dividends etc. this provision is also subject ..... = (air 1917 nag 205) and narainrao v. hanumantram, 26 nag lr 277 = (air 1930 nag 273). it was held in these cases that a benamidar can by transfer pass a good title to property to the transferee. in sree meena-kshi mills ltd. v. income-tax commr., air 1957 sc 49 their lordships, while dealing with benami transactions, held that where a ..... benami transaction signified a transaction which is real, as for example, when a sells property to b but the sale deed mentions x as the purchaser, the transfer is an operative transfer resulting in the vesting of title in the transferee. we need not, however, go into this question any further because we agree with .....Tag this Judgment!
Court : Chennai
Reported in : (1915)ILR38Mad86
..... or not. according to section 36 of the transfer of property act, all rents are, upon the transfer of the interest of the lessor, to be deemed, as between the transferor and transferee, to accrue due from day to day to be apportionable accordingly but to be payable on the days appointed ..... under an instrument in writing or otherwise) shall, like interest on money lent, be considered as accruing from day to day, and shall be apportionable in respect of time accordingly.' according to the common law of england rent neither accrued due nor was payable except on the day on which ..... lessor. the liability of the assignor of a lease continues notwithstanding the assignment and the lessor cannot be damnified in any manner by the apportionment of liability on the personal covenant for rent, so as to make the assignee liable only for the rent accruing after the assignment. ..... to pay the whole of the rent for 1084? section 108 of the transfer of property act lays down that 'a lessee may transfer his interest in the leasehold property,' but that he shall not, by reason only of such transfer, 'cease to be subject to any of the liabilities attaching to the ..... for the payment thereof. see lakshminaranappa v. melothraman nair (1903) 26 mad. 540. no rule of apportionment .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1919Cal822,53Ind.Cas.587
..... at all. it is a claim which the widow had under a deed of covenant for which there was a charge on certain properties, and it was capable of transfer in the same manner as in other cases. the mere fact that the grantee of the deed of covenant happens to be a ..... maunds of rice. the plaintiff purchased from that hindu widow, who was the defendant no. 7 in the suit, this right. under the khorposhnama, the properties set out in the schedule to the plaint were charged with the payment of the sum and rice payable and deliverable to the widow. the plaintiff subsequently ..... and deliverable to a hindu widow. the widow, whose name is srimati provash kamini debi, in consideration of releasing her life---interest in her husband's properties obtained from her two: brothers in-law---brothers of her deceased husband---a document which is called a khorposhnama, that is, a deed of maintenance. under ..... in the khorposhnama that the grantee can proceed against any of the mortgaged properties. that obviously is an insufficient reason. the case is covered quite clearly by the las few words of the final clause of section 60 of the transfer of property act. a mortgagee having become a partial owner of the equity of ..... redemption is bound to apportion the money which he seeks to recover as between the properties acquired by him which were subject to the charge and the rest .....Tag this Judgment!
Court : Madhya Pradesh
Reported in : AIR1980MP8; 1981MPLJ76
..... his tenancy. the law in england in those days was materially different from the indian law as contained in section 109 of the transfer of property act which specifically provides for apportionment of rent in respect of the part of the property transferred even without the consent of the lessee. in our opinion, therefore, the ratio of the case in in re bebington's tenancy ..... the court. the provision for apportionment of rent without the consent of the lessee is an indication that section 109 ..... of severing the tenancy in respect of the part of the property transferred by the lessor and the transferee can terminate the tenancy of the part transferred to him. an indication of this is found in the last clause of section 109 which provides for apportionment of rent in respect of the part transferred even without the consent of the lessee. as enacted therein, the ..... by the lease is payable in respect of the part transferred, and, in case they disagree, such determination may be made by any court having jurisdiction to entertain a suit for the possession of the property leased.the effect of this clause is to enable apportionment of rent with respect to the part transferred even without the consent of the lessee by order of .....Tag this Judgment!
Court : Chennai
Reported in : (1937)1MLJ77
..... on money lent, be considered as accruing from day to day, and shall be apportionable in respect of time accordingly.7. the law enacted in section 36 of the transfer of property act is limited to transfers inter vivos and does not, strictly speaking, apply to cases of devolution of interest ..... the fasli cannot be apportioned.5. the law as to the apportionment of periodical payments on determination of the interest of the person entitled is provided for in india in section 36 of the transfer of the property act, which runs as follows:in the absence of a contract ..... tenancies and colliery; leases both being treated on the same footing. in all these cases the principle underlying section 36 of the transfer of property act was applied on grounds of justice, equity and good conscience.9. the counsel for the appellant says that the above cases ..... on succession. it is therefore argued that inasmuch as section 36 does not apply in terms, the law of apportionment applicable to the present ..... case is the old english common law under which there cannot be any doubt that apportionment .....Tag this Judgment!
Court : Chennai
Reported in : AIR1951Mad601; (1951)IMLJ69
..... : a. i. r. 1937 mad. 219 and david v. rangaraju : air1944mad568 , this court has applied the rule of apportionment under section 36 to purchases of land in execution proceedings, (though the transfer of property act will not apply to sales in execution as per section 2(d) of that act itself) on the ground that section 36 ..... precisely because rents do not accrue from day to day that the rule of apportionment has been applied to them under section 36, t. p. act. so i hold ..... of the sale, the transferee would be entitled to it. i am unable to agree with this contention. rents and profits accruing due before the transfer are not legal incidents of the property transferred. see bhogilal v. jethalal a. i. r. 1929 bom. 51 : 114 i. c. 262; ganeshlal tewari v. shamnarain, 6 cal 213 ..... . r.1928 rang. 67, that agricultural rents are not apportionable under section 36 as they accrue once and for all when the crops are reaped and do not accrue from day to day, must be held to be incorrect as observed by mulla in his 'transfer of property act' (1949 edn., p. 176), as it is ..... 'different intention' expressed, or necessarily implied, under section 8, and that, as the property sold was land, the vendee would be entitled, under section 8, to the rents and profits accruing from the land after the transfer. to find out what would be the rent or profits from the land accruing after the .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR1983AP177
..... aforesaid observations, in my view,lay down the law correctly in regard to the apportionment of compensation in respect of land covered by the sale agreement which is governed by the provisions of section 53-a of the transfer of property act. as a consequence of the acquisition, the government have acquired the right ..... of the contract to lease (it was a lease transaction in that case) therefore, does not affect the rights of the second and third claimants to apportionment of compensation. in this connection we may refer to the observations made by the calcutta high court in surendra nath v. pyari charan (air 1938 cal ..... profits thereof. in other words, he is entitled to all the attributes of full ownership of the property. however, where the agreement is yet to culminate into transfer of ownership but where the buyer is willing to perform his part of the contract, his rights are indicated in sub-cl. (b) ..... , sub-sec. (6) conceives of both the positions where the ownership is transferred to a buyer and where the ownership is yet to be transferred to him. sub-cl. (a) deals with a situation where the ownership of the property is passed to a buyer. as soon as that happens that buyer is entitled ..... to the benefit of any improvement in or increase in value of the property, and to the rents and .....Tag this Judgment!
Court : Kolkata
Reported in : (1906)ILR33Cal786
..... the principle that the rent could be apportioned. but having regard to sub section(d)of section 2 of the transfer of property act, section 36 of that act, which is the only statutory provisio, in inlia dealing with the question of apportionment, does not apply may refer to the case of satyendra natk thakur v. nilkantha singh (1893) i.l.r. 21 ..... calc. 383 , and except upon the principle of apportionment it is difficult to see upon what principle the present claim is sustain .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1954SC470; (1955)57BOMLR639; 26ITR27(SC); 1SCR313
..... assignment. 62. the only question which remains to consider is whether section 36 of the transfer of property act imports the principle of apportionment in regard to the commission received by the transferees herein. section 36 of the transfer of property act provides - 'in the absence of a contract or local usage to the contrary, all rents, annuities, pensions, dividends and other ..... periodical payments in the nature of income shall, upon the transfer of the interest of the person entitled ..... effect thereof on the assignor's future right may also be supported with reference to the principle of estoppel feeding title which finds recognition in section 43 of the transfer of property act. for the further position, viz., that a person continues to be liable for tax in respect of accrued income notwithstanding assignment thereof operating on or after such ..... such continuous and successive functioning of two persons is the joint remuneration of both, there can be no doubt that such remuneration would be apportionable between them on some equitable basis on the principle that joint property is normally severable. to such a situation section 26(2) of the income-tax act would also clearly apply. that section no doubt .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2007SC929; 2007BusLRSN-9(SC); (2007)207CTR(SC)361; 288ITR408(SC); 2007(1)SCALE140; (2007)3SCC481; 2007STR3; 2007(1)LC0127(SC)
..... be taxed in india. (2) since all parts of the transaction in question, i.e. the transfer of property in goods as well as the payment, were carried on outside the indian soil, the transaction could not have been taxed in india. (3) the principle of apportionment, wherein the territorial jurisdiction of a particular state determines its capacity to tax an event, has ..... the basis of double taxation treaty would arise.47. in cases such as this, where different severable parts of the composite contract is performed in different places, the principle of apportionment can be applied, to determine which fiscal jurisdiction can tax that particular part of the transaction. this principle helps determine, where the territorial jurisdiction of a particular state lies, to ..... income accruing or arising, whether directly or indirectly, through or from any business connection in india, or through or from any property in india, or through or from any asset or source of income in india or through the transfer of a capital asset situate in india.(vii) income by way of fees for technical services payable by:(a) the government; ..... (supra), the question which arose for consideration was whether an award amounted to creation of or transfer of any fresh rights in respect of movable or immovable properties so as to require registration under section 17 of the registration act, when the same related to the properties of a partnership firm. therein by reason of an award, the residue upon settlement of accounts .....Tag this Judgment!