Judgment

S. R. DAS, J.: This is an appeal by special leave by the State of West Bengal from the judgment and decree passed on the 9th March 1950 by a Division Bench of the Calcutta High Court affirming the judgment and decree pronounced by Sinha, J., on the 4th August 1949 in exercise of the ordinary original Civil Jurisdiction of that Court. The question for consideration in this appeal is whether on a proper interpretation of Articles 8 and 9 of the Indian Independence (Rights, Property and Liabilities) Order, 1947, the appellant can be held liable for payment of rent and taxes for a period prior to the 15th August 1947 in respect of a premises which has been taken on lease by the undivided Province of Bengal.

2. The relevant facts are shortly these. By an indenture of lease dated the 22nd February 1947 the respondent demised to the Governor of the undivided Province of Bengal the first, second and third floors of premises No. 73, Dharmtolla Street in the town of Calcutta for a term of three years commencing from the 1st day of February 1947 yielding and paying unto the lessor therefor during the said term a monthly rent of Rs. 1,800/- only clear of all deductions by equal monthly