The judgment of the court was delivered by

SATISH CHANDRA, J. - A firm, named the Indian Leather Board Industries, carried on the business of manufacturing leather board in a factory. On 15th January, 1973, it executed a lease of the factory for a period of 11 months in favour of the petitioner. The lease deed provided for renewal for five years. Accordingly, the petitioner renewed the lease in November, 1973, for another period of 11 months and we are informed that it was further renewed in November, 1974, for a further period of 11 months. In the result, the petitioner has an existing lease of factory in his favour.

It appears that the Indian Leather Industries had incurred some sales tax liability which they had to clear. The sales tax department launched recovery proceedings against the defaulter. In the course of these proceedings three machines fixed in this factory were attached and were placed in the custody of a Supurdar. On 5th April, 1974, the tax recovery officer directed the Supurdar to bring the attached machines at the appointed time and date to the place of auction. In consequence, the Supurdar wanted to take away the machines. Aggrieved, the petitionor fil