( 1 ) THIS is an appeal under Clause 15 of the IN Letters Patent directed against the judgment and decree dated January 5, 1971, passed by a learned single Judge of this court allowing a second appeal, being Second Appeal No. 801 of 1956. By the judgment under appeal the learned single Judge having set, aside a concurrent decree for recovery of possession passed by the two courts below, the plaintiff has preferred the present appeal. The appeal involves a short point as to whether acceptance of rent from a lessee of non-agricultural land after the expiry of the lease but for a period during which the lessee was protected against eviction under the provisions of the Bengal Non-Agricultural Tenancy (Temporary Provisions) Act, 1940 (hereinafter referred to as the 1940 Act) by the landlord would constitute a fresh tenancy by holding over or not. The material facts are not in dispute and may be set out briefly as follows:--The defendant/respondent (hereinafter referred to as the defendant was a lessee under the predecessor-in-interest of the plaintiff/appellant (hereinafter referred to as the plaintiff) for a period of 7 years ending with Pous 1349 B. S. corresponding t