(1.) PETITIONERS who are the tenants of the premises occupied by them under the landlord challenge the demand by the Vaikom Municipality of the building tax due from the landlord. They contend that they cannot be made liable for the tax payable by the landlord. PETITIONERS contend that notice was in fact served on the original landlord and after her death in 1988 notice was not served on her legal representatives. It is further contended that the tax revision made in respect of the property (building Nos. 126 and 127 of Ward No. 14 of Vaikom Municipality) is in violation of the statutory provision and it is illegal and void.
(2.) LEARNED counsel appearing for the respondents pointed out that the legal representative of the landlord had filed appeal against the revision unsuccessfully and therefore the tenants cannot reagitate the matter. There is considerable force in the above contention especially in view of the specific provision under the Act that the building tax paid by the tenant can be very well adjusted by him from the rent due to the landlord.