#Leasehold Rights

Bombay High Court holds that executive instructions under the Maharashtra Land Revenue Code cannot override a valid conversion order granting Occupancy Class-I rights, even retrospectively. The ruling underscores the limited jurisdiction of revenue authorities in contractual disputes and reinforces the finality of duly issued conversion orders, protecting landowners from arbitrary administrative reversals.

Karnataka High Court holds that surrendering leasehold rights prior to court auction confirmation invalidates any subsequent title claims, reinforcing the finality of auction proceedings under property law. The ruling clarifies that statutory vesting of rights occurs only upon auction confirmation, protecting auction purchasers from post-facto challenges.

ITAT Delhi rules that Section 50C cannot be mechanically applied to leasehold property transfers, mandating a District Valuation Officer report if valuation is disputed. The ruling clarifies procedural compliance for capital gains assessment on leasehold rights, impacting taxpayers and tax authorities.

Bombay High Court rules that occupants of structures on leased vacant land post-lease expiry are mere licensees, not subtenants, and thus not entitled to statutory protection under rent control laws. The eviction decree against the lessee binds such obstructionists, regardless of the duration of their occupation, reinforcing landowners' rights to reclaim possession.

Bombay High Court rules that eviction notices issued without affording leaseholders an opportunity of hearing violate principles of natural justice. The court directed the Collector to decide the petitioners' representation within 30 days, emphasizing procedural fairness in administrative actions affecting long-term possession rights.

Bombay High Court clarifies that the transfer of leasehold rights constitutes a transfer of immovable property, not a supply of services, and is thus exempt from GST. The ruling provides critical relief for businesses and lessors involved in lease assignments, reinforcing the distinction between property transfers and taxable services under GST law.

The Bombay High Court ruled that deemed conveyance under the Maharashtra Ownership Flats Act applies exclusively to authorized portions of a housing project, reinforcing that statutory protections for flat purchasers do not override municipal authorities' powers to act against unauthorized constructions. This judgment clarifies the boundaries of deemed conveyance rights and underscores the primacy of regulatory enforcement in property disputes, impacting cooperative housing societies and developers across Maharashtra.

Bombay High Court holds that transfer of leasehold rights in industrial plots is transfer of immovable property, not a taxable service under GST Act, quashing demand notice.