Nisthar vs Gurusamy and Another – sllr 2004 volume 1 page 079

The case between NISTHAR (Plaintiff) and GURUSAMY and another (Defendants) centered on whether the suit premises qualified as “excepted premises” under Section 48 of the Rent Act. The central issue involved the proper classification and timing of the premises becoming business premises, based on documentary assessments and the evolving description from a residence to a store. It was held that the change in 1988—reflected in description and substantial increase in assessed annual value—constituted the point at which the premises became business premises and thus excepted from the Rent Act. This determination reaffirmed the principle that the relevant annual value is that assessed for the business use, and the legal status as “excepted premises” takes effect from the date of such assessment.