Brief Facts
R.
Narayanan v. The Government of Tamil Nadu and Ors.
1, the
Nagercoil Municipal Corporation (
Municipal
Corporation) had conducted a public tender cum auction
sale of licenses to occupy (
License) shops in a
bus stand. The petitioner herein was one of the successful bidders,
who offered to pay a sum of INR 1,15,000 as a monthly fee for the
License (
License Fee). The Municipal Corporation
issued the License to the petitioner for a tenure of three years
commencing from 1 November 2019. The petitioner paid one-year s
License Fee in advance payment to the Municipal Corporation.
On 24 March 2020, the National Disaster Management Authority
As indicated in a recent article
1, the payment of commercial rents during successive
lockdown periods is an issue that has given rise to numerous
disputes.
In that article, we pointed that arguments based on
force majeure, unforeseeability (a French law concept close to that
of hardship) or non-performance, often used by lessees as a
justification for not paying rent, had been dismissed in the
majority of court decisions handed down on this subject. In this
context, the preferred course of action seemed to be the
renegotiation of the lease agreement and its adaptation to the
circumstances, as per the principle of good faith that governs the
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COVID-19 continues to lead to changes and setbacks in numerous
issues worldwide and in our country. Many measures have been taken
to address these setbacks. Additionally, regulation amendments have
been introduced. Measures have also been taken in order to protect
taxpayers within the scope of the policies taken against the
pandemic. Many regulations have been introduced to provide
taxpayers with various opportunities. The regulations regarding
deferral of the tax payments are as follows:
1- General Communiqué on Tax Procedural Law
The General Communiqué on Tax Procedural Law