( 1 ) THE weight of authorities is clearly in favour of the view that if a tenant, without parting with the possession of the premises, forms a Partnership or a Company along with others retaining controlling interest therein and permits the Firm or the Company to operate from and use the tenanted premises, the tenant does not "transfer, assign or sub-let" the premises to incur the mischief of the relevant provisions of the Rent Control Laws providing for eviction on such ground. The first Appellate Court has referred to a single-Judge Delhi decision Viswa Nath v. Chaman Lal, AIR 1975 Delhi 117 and also to a single-Judge Gujarat decision Jekisondas v. Abdul Rehman - AIR 1975 Guj 205 as authorities for this view. The first Appellate Court, with a little more endeavour, could have found out a number of authorities of this Court also on this point. But now that a later decision of the Supreme Court in Madras Bangalore Transport Co. v. Inder Singh, AIR 1986 SC 1564 has rather clinched this question almost as a sealer on the point, we may not refer to any other decision and take the law therefrom.

( 2 ) IN that Supreme Court decision in Madras Bangalore Transpo