ABASKAR CONSTRUCTION PVT LTD Vs. PAKISTAN INTERNATIONAL AIRLINES

JUDGEMENT

(1.) This is a suit for mandatory injunction and recovery of Rs. 69,84,900/-. The Defendant was a tenant under the Plaintiff in respect of flat No. 102, Kailash Building, 26 Kasturba Gandhi Marg, New Delhi-110001. The premises to the Defendant were let out vide lease deed dated 31st December, 1996, which was registered on 2nd January, 1997. The case of the Plaintiff is that under the terms of the lease deed, particularly Clauses 4(ix) and 5(i) thereof, the increase, if any, in the house tax was to be borne by the Defendant. On receipt of bills for the assessment years 1997-98, 1998-99 and 1999-2000 for Rs. 93,936/-, 93,936/- and 1,17,420/- respectively, the Plaintiff demanded the aforesaid amounts from the Defendant . The increase in amount of house tax for the year 1999-2000 was duly paid by the Defendant. However, the bills for the years 1997-98 and 1998-99 were forwarded by the Defendant to its Head Office. For the year 2000-01, the Plaintiff received a bill for Rs. 1,17,400/- and accordingly it requested the Defendant to reimburse the amount of Rs. 46,948/- being increase in house tax payable by the Defendant for the year 2000-01. The Defendant made payment of the increase in house tax for the years 1997-98, 1998-99 and 2000-01 vide its cheque dated 24th January, 2001. The bills for the years 2001-02 and 2002-03 were also received by the Plaintiff and the Defendant was asked to reimburse the amount of Rs. 70,416/- to the Plaintiff being the amount of increase in house tax for the years 2001-02 and 2002-03.

(2.) It is further alleged that the ratable value of the property was increased to Rs. 45,89,400/- with effect from 1st September, 1999 and to Rs. 55,53,200/- with effect from 1st September, 2002. Based on the above referred assessment order, the NDMC issued a bill to the Plaintiff demanding a sum of Rs. 60,83,958/- being the difference of tax for the period from 1st April, 1999 to 31st March, 2004. Being aggrieved, the Plaintiff filed a suit for injunction against the NDMC and the demand was stayed by this Court, subject to the Plaintiff depositing a sum of Rs. 40,00,000/- with the NDMC. The Plaintiff, in compliance of the order of the Court, deposited the aforesaid amount with NDMC. The Plaintiff also asked the Defendant to pay the amount of Rs. 40,93,884/- being the difference in the amount of house tax for the period from 1st April, 1999 to 31st March, 2004. The Defendant vide its letter dated 18th May, 2004 denied its liability to make payment of increase in house tax.

(3.) It is also alleged that for the year 2004-05, the Plaintiff received a bill for Rs. 15,15,960/- from the NDMC and paid that amount on 21st November, 2004. The Plaintiff, thereafter, asked the Defendant to reimburse the amount of Rs. 14,45,508/- along with earlier demanded sum of Rs. 40,93,884/-. For the year 2005-06 also, the Plaintiff received a bill for Rs. 15,15,960/- and paid that amount to the NDMC. The increase in house tax which, according to the Plaintiff, was payable by the Defendant in terms of lease deed is claimed to be Rs. 14,45,508/-. The Plaintiff has now claimed the aforesaid three sums making a total sum of Rs. 69,84,900/-.