Judgment

Syed Shah Mohammed Quadri, J.-This appeal arises from the common order of the High Court of Madras in CRP Nos. 1582, 1705/93 and CMP No. 13064/96 in CRP No. 1705/93 passed on March 27, 1997. The appel­lant is the tenant and the respondents are the landlords of the cycle shop bearing No. 70, Main Road, Eruvadi (hereinafter referred to as ‘the premises’).

2. The appellant took the premises on monthly rent of Rs. 60/- from one Shahul Hameed, predecessor-in-interest of the respondents, in 1974. On March 6, 1979, the appellant was served with a prohibitory order by the Tax Recovery Officer, Income Tax Department, Tirunelveli, which was followed by another order issued by the same authority under Section 226(3) of the Income Tax Act on January 18, 1988. From the date of service of the prohibitory order the appellant stopped payment of monthly rent to the respondents. But on receiving the notice on January 18, 1988, he paid rent for the entire period to the Tax Recov­ery Officer.

3. On the ground that the appellant had committed wilful default in payment of rent for the periods : (A) March 6, 1979 to February 24, 1988 and (B) February 24, 1988 to February 15, 1990 and on the ground