JUDGMENT Sinha, J. - This is a suit for recovery of Rs. 22,723-9-3 alleged to he due to the Plaintiff on account of arrears of rent for the period between February, 1947 and January, 1948 under an indenture of lease, dated February 22, 1947, for municipal taxes and for certain costs of and incidental to the said lease. 2. By an indenture of lease dated February 22, 1947, the Plaintiff demised to the Governor of the then Province of Bengal the first, second and third floors of premises No. 73, Dharmatala Street, Calcutta, for a period of three years commencing from February 1, 1947. The purpose of the lease was the user of the demised premises for a hostel for the students to the Campbell Medical School, Calcutta and the lessee expressly covenanted, not to use the said premises for any other purpose. 3. The lessee covenanted to pay a monthly rent of Rs. 1,800 and the occupier's share of municipal taxes at Rs. 50 a month. The lessee further agreed to pay the costs of and incidental to the lease. 4. This suit was filed on May 5, 1948 and the Plaintiff's claim is for Rs. 21,600 for arrears of rent, Rs. 600 for municipal taxes and Rs. 523-9-3 for costs of and incidental to the said lease aggregating to Rs. 22,723-9-3. 5. The Defendant admits liability for Rs. 9,250 being the rent under the said lease from August 15, 1947 and pleads payment of the said sum. There is no dispute that Rs. 9,250 was paid after the filing of the suit. 6. The only dispute which has been raised is whether the Defendant or the Province of East Bengal is liable for the amount which became due to the Plaintiff under the lease up to August 14, 1947. 7. The solution of this question depends on the construction of the provisions of the Indian Independence (Rights, Property and Liabilities) Order, 1947, which-- relate to the initial distribution of rights, property and liabilities consequential on the, setting up of the Dominions of India and Pakistan. 8. Paragraph 8, Sub-para. (2) of the Order relates to the distribution between the two Dominions of rights and liabilities in respect of a contract entered into on behalf of the Province of Bengal before August 15, 1947. It is not disputed that the said paragraph applies to the facts of this case. 8. Paragraph 8, Sub-para. (2) of the Order relates to the distribution between the two Dominions of rights and liabilities in respect of a contract entered into on behalf of the Province of Bengal before August 15, 1947. It is not disputed that the said paragraph applies to the facts of this case. 9. It is convenient at this stage to set out para. 8(2) of the said Order: Any contract made on behalf of the Province of Bengal before the appointed day shall, as from that day,-- (a) if the contract is for purposes which as from that day are exclusively purposes of the Province of West Bengal, be deemed to have been made on behalf of that Province instead of the Province of Bengal; and (b) in any other case be deemed to have been made on behalf of the Province of East Bengal instead of the Province of Bengal; and all rights and liabilities which have accrued or may accrue under any such contract shall, to the extent to which they would have been rights or liabilities of the Province of Bengal, be rights or liabilities of the Province of West Bengal or the Province of East Bengal, as the case may be. 10. In order to make the Defendant liable in respect of the covenants under the said lease, it must be established that the contract was entered into for purposes which, as from August 15, 1947, are exclusively purposes of the Province of West Bengal. The maintenance of a hostel for students of the Campbell Medical School is, in my opinion, a purpose exclusively for the purposes of the Province of West Bengal. The school is maintained out of provincial revenues of West Bengal and such maintenance must be deemed to be for the purpose of the Province. The fact that students from other parts of the Dominion of India, may seek and obtain admission in the school, as to which I have no evidence, does not alter the purpose for which the school is maintained by the Province. 11. The fact that students from other parts of the Dominion of India, may seek and obtain admission in the school, as to which I have no evidence, does not alter the purpose for which the school is maintained by the Province. 11. Paragraph 8(2) provides that if the contract was entered into on behalf of the Province of Bengal for purposes which are exclusively purposes of the Province of West Bengal (as from the appointed day) the following consequences ensue: (a) the contract (which was originally entered into on behalf of the Province of Bengal) shall be deemed to have been entered into on behalf of the Province of West Bengal; (b) the rights and liabilities which have accrued or may accrue under any such contract shall be rights and liabilities of the Province of West Bengal. 12. This clearly means that, by a legal fiction, the Province of West Bengal is, so to say, substituted as a party to a contract from the time the contract was made on behalf of the Province of Bengal. The result is that if the contract is executory, the Province of Bengal becomes liable to perform and entitled to call for performance of the contract and the rights and liabilities which may accrue under the contract become its rights and liabilities. If the contract has been executed in whole or in part and rights and liabilities have accrued under the contract before the appointed day, the Province of West Bengal becomes entitled to such rights and responsible for such liabilities. 13. Reference was made to an unreported judgment of J.P. Mitter J. in F.F. Lodge v. Province of Bengal (1949) Suit No. 1052 of 1943, decided on July 11 in which my learned brother held that, where a contract, made on behalf of the Province of Bengal before the appointed day, was discharged by breach before the appointed day, the liabilities under that contract comes under the category of "other financial obligations" and para. 9 of the 'said Order is applicable and not para. 8(2), which applies only to the case of a contract subsisting on the appointed day. 14. With respect to my learned brother, I am unable to agree with that judgment. 9 of the 'said Order is applicable and not para. 8(2), which applies only to the case of a contract subsisting on the appointed day. 14. With respect to my learned brother, I am unable to agree with that judgment. Paragraph 8(5) of the said Order provides that a liability to satisfy an order or award made by any court or other tribunal in proceedings relating to the contract, shall be deemed to be included in the liabilities which have accrued or may accrue under any contract. This indicates that, even when the rights and liabilities under a contract have been adjudicated upon and the decision embodied in an order or award, the liability to satisfy the order or award would be deemed to be a liability under the contract. In other words, even when legal proceedings have taken place in regard to liability under a contract, para. 8(2) applies. There is nothing in para. 8(2) to limit its operation to a subsisting and executory contract. 15. But, even if I followed my learned brother's judgment, the Defendant is liable. The contract in this case has not been discharged but is subsisting and the Defendant has made payment in respect of rents accruing after the appointed day. The words "other financial obligations" occurring in para. 9 of the order contemplate obligations arising out of loans and guarantees and things of that nature. They do not, in my opinion, refer to obligations arising out of a contract, which are specifically provided for in para. 8(2) of the Order. 16. In my opinion, therefore, the Defendant is liable for the rents and taxes which accrued due prior to the appointed day under the lease dated February 22, 1947, as also to the costs of and incidental to the lease amounting to Rs. 523-9-3. 17. It is admitted that a sum of Rs. 9,250 has been paid during the pendency of this suit. There will, therefore, be a decree for Rs. 13,473-9-3. Interest on judgment at 6 per cent. The Defendant will pay the costs of this suit.