V N VASUDEVA Vs. KIRORI MAL LUHARIWALA

JUDGEMENT

(1.) This is an appeal by special leave against the order of the High Court, Punjab dated August 14, 1963, by which an order of the Rent Controller under S. 15 (1) of the Delhi Rent Control Act, 1958 directing the appellant to deposit back rents at Rs. 300/- per month from July 1, 1957 was confirmed. The High Court granted the appellant one month's time from the date of its own order, as the original time had already run out.

(2.) The appellant is an advocate, who is practising at Delhi. He is occupying No. 43, Prithvi Rai Road, New Delhi as a tenant, and his landlord Seth Kirori Mal Luhariwala is the respondent in this appeal. The tenancy commenced on July 28, 1957, and the memorandum of tenancy dated July 1, 1957 produced in the case, shows that the premises were taken on a monthly rent of Rs. 300/-. The memorandum also contains other terms which need not be mentioned here because they are not relevant to the present appeal. It appears that Seth Kirori Mal was in arrears in payment of his income-tax, and a sum of Rs. 39,00,000/- was outstanding from him. On October 31, 1957, the Income-tax Officer Central Circle, New Delhi, to whom all cases of Seth Kirori Mal were transferred, issued a notice to the appellant under S. 46(5A) of the Indian Income tax Act directing him to deposit with the Income-tax Officer all sums due by way of rent as also future rents. The appellant sent no reply to this notice. He had, however, on September 29, 1957, addressed a letter to the respondent Seth Kirori Mal. The reply of Kirori Mal dated October 15, 1957 figured in the arguments a great deal, and as it is brief, it may be quoted here:

(3.) Kirori Mal had litigation in Calcutta. He had brought a suit against four defendants claiming the present property as his "absolute" and "exclusive self-acquired property". The case was pending in the High Court and on May 1, 1958, an order was made appointing one Chakravarti as a Receiver of the properties including No. 43, Prithvi Raj Road. Chakravarti also sent a notice on July 8, 1958 to the appellant demanding rent already due and also as and when due. To this notice, the appellant sent a reply on July 19, 1958. He referred to the payment of rent by adjustment towards fees for the period 1-10-1957 to 31-3-1958, which was the subject of the letter above. He stated that as regards rent after 1-4-1958, he had no objection to pay the amount to the Receiver or any other claimant but regretted that it was not possible for him to make the payment because of the notice served upon him by the Income-tax Officer. He asked the Receiver to get the notice withdrawn, and stated that he would be glad to remit the amount of rent to him when that was done. He also raised the question of certain other expenses which he had incurred in connection with the house which he claimed he was entitled to deduct from the rent and informed that a few repairs were required in the house. A second letter was sent by the Official Receiver on September 5, 1959 making another demand. In his reply dated September 14, 1959 to this letter, the appellant raised the question that a sum of Rs. 23,500/- was payable to him for professional services rendered by him to Seth Kirori Mal. He stated: