(1.) The admitted facts of the case are that the house tax on the property in dispute is Rs. 156.75 and the landlord earned a rebate of 10% by paying it before the due date, and after rebate the annual house tax in Rs. 141.08.
(2.) Smt. Isri Devi landlord filed an ejectment application on the ground that the tenant was in arrears of rent during certain months in 1978-79, besides the house tax. The tenant-tendered the arrears of rent as also a sum of Rs. 180/- towards house tax in advance, besides interest and costs. The landlord withdrew the arrears of rent, interest and costs and a sum of Rs. 156.75 towards house tax and the ejectment application become infructuous. During the year 1979-80, the tenant was again in arrears of rent and the landlord filed another application for ejectment on that ground. The tenant deposited the arrears of rent, interest and costs, as also Rs. 156.75 as the house-tax. The landlord withdrew those amounts and the ejectment application against became infructuous.
(3.) Thereafter, the tenant filed two separate applications under Section 19 of the East Punjab Urban Rent Restriction Act, 1949 (hereinafter referred to as the Act), before the Rent Controller in the aforesaid ejectment applications for ordering prosecution of the landlord on the ground that she had actually paid the house tax amounting to Rs. 141.08 for the year 1978-79 and 1979-80, where she had withdrawn the house-tax at the rate of 156.75. Both the applications were opposed by the landlord on the ground that the rate of house-tax was Rs. 156.75 and merely because the landlord earned rebate of 10% by depositing the same within a fortnight of the issue of the bill, that did not make out any ground for her prosecution. The Rent Controller, by order dated 28th July, 1980, allowed both the applications had ordered the prosecution of the landlord. The landlord has come up in the civil revision Nos. 1874 and 1875 of 1980, from the aforesaid orders.