SAYED ABDUL KADER BAFAKYH Vs. SECRETARY

JUDGEMENT

(1.) PETITIONERS are lessees under the 1st respondent. Exts.P1 and P2 are the agreements executed between the petitioners and the 1st respondent. Clause 4 of the agreements provides that the liability for payment of tax will be that of the lessee. Insofar as this case is concerned, petitioners are aggrieved by Exts.P6 and P7 show cause notices, which were issued stating that they having not paid building tax in respect of the space occupied by them, petitioners will be treated as unauthorized occupants and on that basis, steps for eviction will be taken unless they remits the amount due.

(2.) CONTENTION raised by the learned counsel for the petitioners is that the liability to pay building tax is that of the lessor and that even under the agreements, the liability to pay the tax by the lessee is confined to the tax which are payable by the lessee only.

(3.) AT this stage, learned counsel for the petitioners sought time for paying the amounts due from them in instalments. I heard the learned counsel for the 1st respondent also on this request.