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TMI Blog2018 (8) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... tion? Held that:- In the present case, under the tenancy agreement municipal taxes were included in the monthly rent payable and any enhancement thereof was to result in enhancement of the monthly rent also. With the amendment made to the Act with effect from 10th July, 2001 and upon incorporation of sub-section (8) of Section 5, the obligation to pay municipal taxes as an occupier of the premises fell upon the tenant. The relevant clauses in the rent agreement therefore stood superseded by the statutory obligation cast on the tenant by the amendment to the Act - The respondent-tenant nowhere denied in any specific terms that the share of municipal taxes demanded was disproportionate or excessive or otherwise unauthorized in law. The arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goi, Justice R. Banumathi And Justice Navin Sinha JUDGMENT Ranjan Gogoi, J. 1. Leave granted. 2. This appeal by special leave by the landlord is against the order dated 7th December, 2016 passed by the Calcutta High Court in a proceeding under the West Bengal Premises Tenancy Act, 1997 (hereinafter referred as the 1997 Act ) for eviction of the respondent-tenant on the ground that the tenant had defaulted in payment of his share of municipal tax as an occupier under the provisions of the Kolkata Municipal Corporation Act, 1980 (hereinafter referred to as the 1980 Act ). The application filed by the landlord was dismissed by the learned Trial Court which view has been upheld in appeal by the High Court. 3. The matter li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were several tenants in occupation of the suit property. The landlord apportioned the tax between the tenants and issued a notice dated 7th February, 2003 upon the respondent-tenant to pay his share of the municipal taxes. The respondent-tenant by reply dated 29th March, 2003 to the said notice had sought for a reconsideration/review of the matter on a co-operative spirit for the sake of harmonious relation between tenant and landlord. As the respondent-tenant had not remitted the amount due as his share of the municipal tax, the landlord instituted the proceedings for eviction on the ground of default of payment of rent on the part of the respondent-tenant. 6. The learned Trial Court dismissed the claim of the landlord on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andlord and a notice to pay was served on the respondent-tenant. As already noticed, in his reply, the respondent-tenant did not dispute his liability to pay his share of the municipal tax and had sought for a reconsideration/review. In the written statement apart from an evasive denial in the following terms there was no other denial or dispute raised: 7 The defendant further denies the legitimacy and/or authenticity of the calculation with regard to the enhancement of the rent .. 10. The respondent-tenant nowhere denied in any specific terms that the share of municipal taxes demanded was disproportionate or excessive or otherwise unauthorized in law. The argument advanced at the bar that the landlord cannot apportion the mun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who is actually enjoying the property and putting it to use for commercial or non-residential purpose. The legislature has taken note of the fact that a large number of properties in the metropolitan city of Calcutta are in occupation of tenants, sub-tenants or occupants on a comparatively small amount of rent or lease money. In such a situation, to impose entire burden of tax on the owner or lessor, would be inequitable, more so when the tenancy law does not allow increase in rent beyond a particular limit and the right of eviction of the landlord is restricted to the grounds under the Tenancy Act. By the impugned provisions of the Act, therefore, the legislature has thought of apportioning the tax burden between owner or the lessor as one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... participate in the assessment proceedings and also to question the same by way of an appeal, etc. assessment of a part of the premises in occupation of a tenant or different parts of such premises in occupation of different tenants is not contemplated under the 1980 Act. Rather, from the provisions of Section 230 of the 1980 Act, it is clear that the person to be assessed to tax is the person primarily liable to pay i.e. the owner who is vested with the right to recover the portion of the tax paid by him on behalf of the tenant, if required, proportionately to the extent that the value of the area occupied bears to the value of the total area of the property. Under the 1980 Act, in the event of any default on the part of the owner to pay th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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