INCOME TAX OFFICER DISTT AZAMGARH Vs. KAISER JAHAN

JUDGEMENT

(1.) Heard Learned Counsel for the parties.

(2.) This petition is directed against concurrent judgments dated 30.5.2008 and 8.1.2010 by which the release application filed by the Respondent No. 1 under Section 21 (1) (a) of U.P. Act No. XIII of 1972 (herein-after referred to as the Act) has been allowed by both the courts below.

(3.) It appears that the Respondent No. 1 filed a release application which was registered as P.A. Case No. 10 of 2002 under the Act inter alia with the allegation that the proforma Respondent No. 2 was a tenant of the disputed building at the rate of Rs. 80 per month which was in the occupation of the Petitioner and by virtue of a partition decree dated 16.5.1995 in suit No. 254 of 1989, she had become the owner and landlord entitled to receive the rent and despite giving information to the tenant, rent was not paid or deposited. It was further asserted that she has a large family of grown up children and their family but the residential accommodation in their possession was much less than their requirement and therefore, the disputed building was needed for settling the families of the two sons.