Hidayatullah, J. - (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:
"From

**********

To

**********

Dated Raigarh, the 15th October, 1957.

Dear Sir,

With reference to letter No. M-17-58 dated 29th September 1957, I am to write that you may please adjust six months rent of 43, Prithviraj Road, New Delhi, i.e., Rs. 1800/- (rent from 1-10-57 to 31-3-1958) towards your professional fee in part payment thereof. The balance of your fee will be paid later at the time of final settlement.

Yours faithfully,

Sd./

Paluram Dhanania

For Kirorimal Lohariwala".
Kirori Mal also sent a receipt dated October 16, 1957 for the amount, and it is item 23 in the record.
(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:
"You will therefore appreciate that I am entitled to adjust the rent payable against the fees due to me and the amount due to me will absorb the rent for a little over six years.

Even before this Seth Kirorimal had paid me a sum of Rs. 1,800 by way of adjustment of rent towards my professional fees due. You will, therefore, kindly agree that the rent payable is adjustable against the professional fee due to me."
With this letter, he enclosed a copy of a statement of fees amounting to Rs. 23,500 which he had submitted to his client on February 4, 1959. The Official Receiver then informed the appellant that the party concerned had denied the claim for fees as absolutely false, and observed in his letter that the professional fees should be the subject of some other proceeding but the rent should be paid without delay. He enquired if the amount of rent had been paid to the Income-tax Department in response to the notice. In his reply to this letter, on July 5, 1960 the appellant for the first time stated that there was an agreement between him and Seth Kirori Mal to adjust the rent towards his professional fees until the fees were fully paid. He offered to reduce the fees if Seth Kirori Mal had any objection, but stated that till the professional fees were recouped, no rent could be considered to be due from him.