A Guide to the Reverse Charge Mechanism in GST
02 Aug, 2025
What is the point of owning property in a prime city location if unauthorized tenants occupy it, denying the rightful use to the owner's family? Faced with this issue, a landlord began a legal battle when his tenants refused to vacate the premises after their lease expired. The first eviction suit was filed in 1965, but the Supreme Court ruled against him in 1974. Undeterred, the landlord filed a fresh eviction suit in 1975 in the district court, which e
ventually reached the High Court in 1999. During the prolonged proceedings, the landlord passed away, and his children continued the legal battle. Eventually, in April 2025, the Supreme Court ruled in their favor.
A major issue raised during the case was whether the landlord’s children could continue the eviction suit, as it was initially based on their deceased father’s bona fide need. The tenants' counsel argued that the legal heirs should have filed a new application based on their own requirement and claimed that the children were already well-settled. However, the Supreme Court rejected this argument, citing Section 21(1)(a) of the relevant Act, and ruled that legal heirs could continue an eviction suit based on their own bona fide need. The Court held that even though the original petition was filed citing the father's need, the heirs’ independent need was valid for continuing the case.
The Supreme Court also highlighted the significance of Section 21(7) of the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, which provides that in the event if a landlord passes away while an eviction application is still pending, the legal heirs have the right to proceed with the case by claiming their own genuine need.
Case Timeline:
The Supreme Court placed significant emphasis on Section 21(7) of the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, which outlines the rights of legal heirs in tenant eviction cases. In its judgment, the Court emphasized that this provision permits the legal heirs of a deceased landlord to carry on with an existing eviction case by demonstrating their own genuine need. The Court quoted Section 21(7), which states that if a landlord passes away during the pendency of an eviction application under clause (a) of sub-section (1), their legal representatives are entitled to carry forward the proceedings by establishing their own requirement in place of the deceased's.