( 1 ) THIS Second Appeal under Section 39 of the Delhi Rent Control Act, for short "the Act", by the landlords against the appellate order of the Rent Control Tribunal reversing the order of the 1st Additional Rent Controller and dismissing the petition for eviction, comes up before us on a reference by a learned Single Judge of this Court and involves consideration of an important question of law as to whether the incorporation by a tenant of his business amounted to parting with the possession of the demised premises to another person w thin the meaning of clause (b) of proviso to Sub-Section (1) of Section 14 of the Act so as to entitle the landlords to an order of eviction. The Second Appeal was filed in the following circumstances.

( 2 ) IT is a common case of the parties that the property in which the demised premises are situated was at one time an evacuee property, Shop No. 2681, Sadar Thana Road, being part of the demised premises was allotted by the evacuee property administration to Jai Parkash, the tenant, respondent No. 1 in the Appeal. Jai Parkash had been carrying on business in the shop along with his brothers, which was claimed to be the business of