In Brief
A landlord sought to evict a tenant for defaulting on payment of municipal taxes. The tenant argued that municipal taxes should be treated as rent and required a formal Rent Controller order for any increase. The Supreme Court held that Section 5(8) of the West Bengal Premises Tenancy Act, 1997 casts an independent statutory obligation on tenants to pay municipal tax. This obligation exists separately from rent and does not require a formal rent enhancement order. The landlord may apportion municipal taxes among multiple tenants based on area occupied. Therefore, the tenant's default on municipal tax constitutes a valid ground for eviction.
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