PINAKI CHANDRA GHOSE, J. :-

This appeal is directed against an order dated 14th February, 2006 passed by the Hon'ble First Court whereby His Lordship was pleased to allow the writ petition and came to the conclusion that the expression "Transfer" used in the West Bengal Government Land Regulation of Transfer Act, 1993 (hereinafter referred to as the "said Act") read with the clause contained in the Deed of Lease is not intended to be used in the Wider connotation so as to include a testamentary succession. His Lordship further held that a testamentary succession does not take effect immediately and is not an immediate transfer and the beneficiary under the Will does not get any right during the lifetime of the testator. Accordingly, His Lordship came to the conclusion that Section 10 would apply in case where a person intends to transfer the land for pecuniary or other compelling reasons. A bequeath is not made under compelling circumstances. Therefore, on the said facts His Lordship held that the action on the part of the authorities is illegal and an impugned notice dated 20th September, 2005 was set aside.

2. The facts revealed that by a deed of lease in the early part o