- (1.) THIS appeal is directed against the judgment and order dated november 8, 1973 passed by the court of first instance in an application filed by the respondents No. 1 under Subsection (1), (2) and (2a) of Section 17 of the West Bengal Premises Tenancy Act, 1956 (West Bengal Act XII of 1956 ). The application was made upon notice to the Income-tax Recovery Officer, Calcutta, Income-tax officer, Central Circle-X, Calcutta, Corporation of Calcutta and United Bank of india.
(2.) THE respondent, Dhanuka Industries (P) Limited, became a tenant under the appellant in respect of a portion of the second floor of the premises no. 19, Rajendra Mukherjee Road, Calcutta at a rent of Rs. 2,020/- per month as per English calendar. By a notice dated December 6, 1966, the respondent No. 1 was asked under Section 226 (3) of the Income Tax Act, 1961, to pay all amounts due from the respondent No. 1 to the appellant or held by the respondent No. 1 on account of the appellant towards the arrears of taxes due and payable by the appellant. The notice, however, was withdrawn on or about March 6. 1967. A similar notice dated January 29, 1969 under Section 226 (3) of the Income Tax Act 1961 was served upon the respondent No. 1 and was again withdrawn on or about february 22, 1970. By a letter dated june 11, 1970, the appellant issued instructions to its tenants of the premises no. 19, Rajendra Nath Mukherjee road, Calcutta, including the respondent No. 1 to pay rent to its bankers united Bank of India in respect of the portions let out to them respectively from the month of June 1970. The third notice under Section 226 (3) of the income Tax Act, 1961 dated June 29, 1970 on similar terms as the previous ones was served upon the respondent no. 1 and was also withdrawn on or about June 27, 1970.
(3.) BY a letter dated August 14, 1970 the appellant informed the respondent no. 1 that it had assigned and transferred the rent payable by the respondent No. 1 in respect of the portion of the said premises under its occupation to United Bank of India. By a notice dated August 28, 1970 issued under section 226 (3) of the Income-tax Act 1961, the Income Tax Officer, Central circle-X, Calcutta asked the Despondent No. 1 to pay to him any money that was due from the respondent No. 1 or that might subsequently became due from it to the appellant.;