Judgment

S.B. Sinha, J.—Leave granted.

2. Both these appeals being inter-related were taken up for hearing together and are being disposed of by this common judgment.

Background Fact :

3. The Appellant is the owner of a premise situate at 77/1, Hazra Road, in the town of Kolkata. The father of the Respondent Nos. 1 and 2, Manick Chandra Das, (since deceased) was inducted in the said tenan­cy on 1.4.1959 for a tenure of 15 years. On the expiry of the period of lease by efflux of time, the Appellant herein filed Title Suit No. 105 of 1975 in the Court of 3rd Munsif, Alipore, for his eviction. The original tenant died during the pendency of the suit, whereupon the Respondent Nos. 1 and 2 and their mother were substituted in his place. The said suit on transfer was renumbered as Title Suit No. 412 of 1977. During pendency of the said suit, the parties entered into settlement pursuant whereto three purported agreements for sale were executed whereby the Appellant agreed to sell the suit premises to the Respondent Nos. 1 & 2 and their mother. The Appellant herein also filed an application for grant of income tax clearance certificate in terms of Section 280-A of the Income Tax Act, 1961. All