( 1 ) THE facts in this case are briefly-as follows: Temporary Settled Touzi Nos. 917 to 920 and 3709 of the Nadia Collectorate were formed out of resumed lands which had formed the bed of the river Jalangi at the time of the Permanent Settlement, and were settled upon the riparian owners, the Pal Chouduris. According to the Nadia Collectorate 'd' Register, one Sri B. Pal Choudhury is shown as one of the proprietors of the temporary settled private estates bearing Touzi Nos. 917 and 920 of the Nadia Collectorate. According to the Revisional Settlement records of 1943, he is a part proprietor of the T. S. P. estate bearing Touzi No. 3709 of the Nadia Collectorate. On the 26th September 1954, the said R. Pal Choudhury let out the sub-soil in these touzis (917 to 920 and 3709), in rayati Sthitiban right to (1) Shibapada Bagchi and (2) Shaik Mafassil Ali, both of whom were his employees. These two persons transferred their interest by a registered deed dated 20th December 1954, to the petitioner Ananta Kumar Dutta. It is alleged by the respondents that this Ananta Kumar Dutta is also an employee of Sri Pal Choudhury and that all these transactions are benami transactions, en