AIR 2018 SC 3751 ::AIROnline 2018 SC 104 ::AIR 2018 SC (Civil) 3038 ::2018 (131) ALR SOC 66 (SC) ::(2018) 4 ICC 173 ::(2018) 4 JCR 157 (SC) ::(2018) 2 RenCR 305 ::(2018) 2 RentLR 230 ::2018 (191) AIC (SOC) 6 (SC)

Supreme Court Of India

(From : Calcutta)*

Hon'ble Judge(s): Ranjan Gogoi, R. Banumathi, Navin Sinha , JJJ

West Bengal Premises Tenancy Act (37 of 1997) , S.5(8)— (As inserted by Amendment Act 14 of 2001) - Eviction - Default in payment of share of municipal tax - Municipal taxes included in monthly rent payable as per Rent Agreement - Post year 2001, statutory obligation cast on tenant to pay municipal taxes, as 'occupier' of premises - Municipal taxes would form part of 'rent' payable by tenant to landlord - Landlord rightly apportioned enhanced property tax amongst different tenants - Landlord not required to obtain formal order of enhancement of rent from Rent Controller in such case - On account of non-payment of enhanced municipal tax, eviction rightly initiated against tenant. Kolkata Municipal Corporation Act (59 of 1980) , S.230— Municipal taxes would be a part of 'rent' payable by the tenant to landlord. From provisions of Section 230 of 1980 Act, it is clear that person to be assessed to tax is person primarily liable to pay i.e. owner who is vested with right to recover portion of tax paid by him on behalf of tenant, if required, proportionately to extent that value of area occupied bears to value of total area of property. Under 1980 Act, in event of any default on part of owner to pay tax rent payable by tenant(s) is liable to be attached. Default on part of tenant is clear and evident. Obligation to pay municipal taxes....