taxes were also not paid in respect of the leased premises, the supply of electricity to the said premises was disconnected in November, 2013 and the Corporation sealed the leased premises also in November, 2013. In view thereof the Company failed to have access to the leased premises and not because of any objection created by the Petitioner. The Company was therefore also unable to remove its machinery and fixtures from the leased premises. In the circumstances, the Company paid an amount of Rs. 12.50 lacs out of which an amount of Rs. 5 lacs was paid to the Ahmedabad Municipal Corporation towards tax and an amount of Rs. 4,35,000/- was paid to Torrent Electricity Ltd. for restoration of electricity. It is only after the seal was removed by the Corporation and electricity restored by Torrent Power Ltd. that the Company removed its machineries and fixtures from the leased premises and has handed over possession of the leased premises to the Company on 30th December, 2014 as is clear from the possession letter issued by the General Manager of the Company. There is no evidence whatsoever produced by the Company in support of its allegation that the Company was compelled to sign the said letter of possession dated 30th December 2014. Mr. Narendra Patil, General Manager of the Company who has signed the letter has not filed any Affidavit stating that the said letter was signed by him under coercion or pressure. Since the leased premises were sealed by the Corporation and the supply of electricity was disconnected by Torrent Electricity Ltd. the Company was unable to enter the premises to carry on its business. Therefore, the contention of the Company that it had handed over the “deemed
