S.S. Ahmad, J. - (1.) THE Petitioner is a tenant of opposite party No. 1 in respect of upper portion of house No. 173/27, Dr. B.N. Verma Road, Lucknow. The rent of the accommodation in question is Rs. 500/ -per month.
(2.) A suit was filed by opposite party No. 1 for recovery of municipal taxes against the Petitioner. The amount claimed in the suit was Rs. 2436/ -. It was stated by the Plaintiff -opposite party No. 1 that the accommodation in question was let out to the Petitioner after making substantial improvement, as a result of which the municipal taxes pertaining to the property in question were increased. The Petitioner was said to be under a liability to pay water tax as also 25 per cent of the enhancement in the house tax as provided by Section 7 of the Act. A demand was made by opposite party No. 1 for the above taxes but the Petitioner did not pay and hence the suit was filed. The suit was contested by the Petitioner on the ground, inter alia, that since there was a specific agreement between the parties that the Petitioner would pay only Rs. 500/ - per month as rent, the Petitioner was not liable to pay the water tax or the house tax as claimed by the Respondent No. 1.
(3.) THE suit was dismissed by the trial Court with the finding that since the Defendant had not agreed to pay house tax and water tax, he was not liable to pay those taxes to Respondent No. 1.;