Efflux of Time as a Cause for Waiver or Termination - Several sources confirm that the passage of time (efflux of time) can lead to the termination of rights or leases, and may also imply waiver of certain rights if accepted or acted upon accordingly. For example, lease agreements under tenancy laws are often determined by the expiry of the stipulated period, and acceptance of rent after the expiry can sometimes be interpreted as a waiver of the breach or termination Shaikh Usman s/o. Shaikh Burahan and others. VS Shaikh Badruddin s/o. Shaikh Bhagan and another - Bombay, Haneef Sait VS Syed Asif - Karnataka, R. V. Bhupal Prasad VS Saleha Begum alias Shehensha begum - Andhra Pradesh.
Acceptance of Rent Post-Notice or After Lease Expiry - The courts have consistently held that mere acceptance of rent after a notice to quit or after the lease period has expired does not automatically amount to a waiver of the landlord's right to terminate the tenancy. The intention behind such acceptance is crucial; unless it clearly indicates an intention to waive, it remains a mere act of acceptance without legal effect on the termination rights Haneef Sait VS Syed Asif - Current Civil Cases, Saleh VS K. Rajendran - Madras.
Waiver as a Question of Fact - Waiver must be properly pleaded and proved, and is not a pure question of law. Courts examine the facts and circumstances, including whether the conduct of the party indicates an intention to waive rights, such as acceptance of rent after the expiry or breach Haneef Sait VS Syed Asif - Current Civil Cases.
Legal Principles from Case Law - Landmark cases clarify that efflux of time can result in the loss of certain rights, such as lease renewal or the right to claim deposits, especially when the conduct of the parties indicates acceptance or acquiescence. For instance, in lease disputes, acceptance of rent after the period or notice does not necessarily amount to waiver unless accompanied by clear intention Nanjavudootha Swamiji VS S Linganna, S/O Late Somelinganna - Karnataka, Haneef Sait VS Syed Asif - Karnataka.
Tax and Income Implications - In the context of waivers related to financial transactions, efflux of time can change the character of deposits or loans. For example, deposits initially of capital nature may, over time, be treated as income due to waiver or settlement, affecting tax liabilities Commissioner of Income Tax Chennai VS Ramaniyam Homes Pvt. Ltd. - Madras, LOGITRONICS PVT. LTD. VS COMMISSIONER OF INCOME TAX - Delhi.
Analysis and Conclusion:
The core insight is that efflux of time alone does not automatically constitute a waiver of rights, especially in tenancy and contractual contexts. For a waiver to be established, there must be clear conduct indicating an intention to waive, such as acceptance of rent or benefits after the expiry or breach. Courts emphasize the importance of intent and factual circumstances over mere lapse of time. In legal and tax matters, the effect of efflux of time varies based on context but generally involves a change in the character or recognition of rights, which can lead to waiver if supported by conduct Haneef Sait VS Syed Asif - Current Civil Cases, Saleh VS K. Rajendran - Madras, Nanjavudootha Swamiji VS S Linganna, S/O Late Somelinganna - Karnataka.
bank under the one time settlement scheme. ... 43-B of the Income Tax Act, and the distinction between the waiver of loan amounts for different purposes. ... It held that the waiver of a portion of the loan for trading purposes may result in income taxable under the Act. ... Sundaram Iyengar & Sons was as to whether the deposits, which were of capital nature, at the point of receipt by the assessee, have their character changed by efflux of time. Before answering the said question, the Supreme Court too....
... Sections 6, 8 and 14-Right created by Statute-Waiver thereof against ... Clause (a) of this section provides that the lease would be determined by efflux of the time limited thereby. It is well known that most of the tenancy laws do contain a provision that by efflux of time, the lease shall not be determined. ... Provisions of the Tenancy Act protect the possession of the tenant and unless an application is presented within time to the Tahsildar by the landlord w....
, and the right to seek probate can be exercised at any time. ... ... ... Issues: The main issues were whether limitation applies to probate proceedings and when the cause of action accrued. ... accrues when the cause of action is clear. ... WILLs, be they executed by persons to whom personal laws apply, be they privileged or unprivileged, do not commit legal suicide by efflux of time, per se. It has been well settled that neither they attract levy of stamp duty nor compulsory regist....
On the other hand if the loan is taken for the purpose of capital asset, the benefit accrued to because of waiver off the loan cannot ... Although it was treated as deposit and was of capital nature at the point of time it was received, by efflux of time the money has become the assessee's own money. What remains after adjustment of the deposits has not been claimed by the customers. ... ... (b) Income pursuant to waiver accrued on settlement because prior thereto c....
of law—Waiver is a question of fact and must be properly pleaded and proved—No plea of waiver can be allowed to be raised unless ... (Paras 9 and 10) ... (ii) Waiver—Adjudication—Waiver is not a pure question ... In the case of Chotu Mia, it was held that, acceptance of rent which has accrued due subsequent to the forfeiture and prior to the institution of a suit in ejectment operates as a waiver of the forfeiture. ... 13. In the case of M/s. ... P.3, under protest, cannot be treated ....
TRANSFER OF PROPERTY ACT, 1882 - Sections 112, 111(b) & 106: [A.N.Venugopala Gowda,J] Waiver ... accepted by landlord - he instituted suit - Held, Mere acceptance of rent after period of termination of tenancy does not amount to waiver ... By mere acceptance of rent tendered in Court during pendency of matter landlord did not intend to waive notice to quit and treat ... In the case of CHOTU MIA (supra) it was held that, acceptance of rent which has accrued due subsequent to the forfeiture and prior to the institution of ....
failed deposit rent—Tenancy came to an end—Tenant neither paid rent nor vacated the shop in question after expiry of tenancy by efflux ... of time—On the expiry of period of lease, the status of erstwhile tenant had to be treated as a trespasser having no independent ... right to continue in possession—The Court below given cogent, convincing and satisfactory reasons while decreeing the suit—The findings ... It is not disputed that the agreement executed between the parties was for only 11 months i.e. for the period from October, 1981 up ....
quite genuine and bona fide transaction - No proper explanation has come forward as to why the proceedings were not initiated in time ... , especially when the applicant Bank was aware about transaction relating to transfer of lease hold right by the Company-in-liquidation ... AIR 1997 Cal. 278. wherein it held that if the lease determined by efflux of time of 15 years then the question of extension or renewal for another 15 years will not arise. ... Gurdev Singh (1991) 4 SCC 1. for the proposition that Article 113 of th....
For that reason alone the defence of waiver set up by the appellant is liable to be rejected. ... B-4 there was a waiver of the earlier notice to quit, has no merit and so 1st respondent is entitled to recover possession. ... with cases covered by clause (a) of Section 111 of transfer of Property Act which deals with cases of termination of tenancy by efflux ... A-1 lease deed came to an end due to efflux of time. ... It does not deal with cases covered by clause (a) of Section 111 of transfer of Proper....
LANDLORD AND TENANT - NOTICE TO QUIT - WAIVER - ACCEPTANCE OF RENT AFTER NOTICE TO QUIT - WHETHER AMOUNTS TO WAIVER - INTENTION ... The mere acceptance of rent by the landlord after the notice to quit is not sufficient to constitute a waiver. ... The intention of the landlord is the paramount consideration in determining whether there has been a waiver of a notice to quit. ... It was held that the demand for and acceptance of rent accrued due after the issue of the writ did not operate as a wa....
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.