JUDGMENT :

Apurba Sinha Ray, J.

1. Being aggrieved by and dissatisfied with the judgment and order dated 16.08.2022 passed in WPA No. 20392 of 2021 the instant appeal was preferred by the appellant Indian Oil Corporation Ltd. (in short ‘IOCL’). The matrix of the factual aspects may be encapsulated as hereunder:-

(a) Two sisters-in-law Saila Rani Ghosh and Shefali Ghosh were the joint owners of an immovable property and by virtue of a registered deed of lease (executed in 1968 but with effect from 1965) the said property was leased out to IOCL for 10 years with renewal clauses for 20 years thereafter.

(b) IOCL started petroleum business therein after appointing dealers for running the said business in the said property. The dealers were the family members of the said owners who granted lease to IOCL.

(c) The said owners/sisters-in-law partitioned the said property by a registered deed of partition in the year 1969 whereby Saila Rani Ghosh got Lot ‘A’ and Lot ‘C’ and Shefali Ghosh got Lot ‘B’ ‘D’ & ‘E’ in their exclusive possession. The petrol pump business in run from both Lot ‘A’ and Lot ‘B’ of the partitioned property.

(d) On the request of the said sisters-in-law, IOCL was paying 50% o