MOTOR HOUSE GUJARAT LTD Vs. NATVARLAL PARIKH

JUDGEMENT

(1.) These two applications in revision arise out of an order, parsed by the Small Cause Court Judge, Ahmedabad, in. Small Cause Suits Note. 1673 of 1942 and 4085 of 1941. The facts of the case are not in dispute. The plaintiffs, who were the owners of a certain piece of land, leased it to the defendant on October 21, 1937, for a period of ten years on a rental of Rs. 2,004 a year, that is, on a monthly rental of Rs. 167 for the purpose of constructing motor garages and showrooms. One of the terms of the lease was that the Municipal and other professional taxes should be paid by the defendant tenant. As the Urban Immoveable Property Tax Act was not in force in 1937, naturally nothing was said in the lease regarding the payment of that, tax. That tax was imposed-by the Bombay Finance (Amendment) Act IV of 1939 which came into operation on March 30, 1939. Thereupon certain dispute arose between the parties as regards the question of the liability for payment of the tax.

(2.) It was contended by the plaintiff that the liability to pay was upon the defendant-lessee. The rent for the period from June 1, 1940, to August 31, 1940, was Rs. 501. Instead of paying this amount, the defendant-tenant only paid Rs. 199-10-0 deducting from the amount payable the Urban Immoveable Property Tax which had been recovered from him. Thereupon the plaintiff filed Small Cause Suit No. 4035 of 1940 to recover the balance which, he contended, was wrongfully deducted.

(3.) In resisting that suit, it was contended by the defendant-lessee that under the Act, the liability to pay the tax was on the owner of the property. This contention was negatived by the learned Judge who decreed the plaintiffs suit with costs. There was no revision application against that decree.