Municipal tax is not a part of rent unless the agreement between the parties expressly states that it is.

MONOJ KUMAR MUKHERJEE, J.

( 1 ) THESE two revisional applications are directed against Order No. 12, dated February 2, 1988 passed by the learned Assistant District Judge, 10th Court, Alipore in Title Suit No. 11 of 1987, disposing of an application filed under Sections 17 (2) and (2a) of the West Bengal Premises Tenancy Act, 1956 ('act' for short ). By the impugned order the learned Judge directed the tenant/defendant to pay arrear municipal taxes and arrear rents amounting to Rs. 17,920 and Rs. 4,380. respectively, together with interest thereon @ 81/2%, in ten equal monthly installments. One of these applications has been filed by the plaintiff/landlord whose grievance is that the calculation of arrear rents is wrong while the grievance of the defendant, who is the petitioner in the other revisional application, is that the learned Judge erred in directing her to pay arrear municipal taxes.

( 2 ) IT is not disputed that the tenancy is governed by a written agreement, dated September 25, l980. The agreement provident inter alia that the tenant shall pay a monthly sum of Rs. 1,230 as rent and bear municipal taxes. Another term of the agreement, which is relevant for our present purposes, is that 50% of the monthly rent payable, that is to say, Rs. 650 is to be adjusted against the sum of Rs. 85,000 which was advanced by the tenant td the land-lord.

( 3 ) RELYING upon the provisions of the agreement Mr. Roy Chowdhury, the learned Advocate appearing in support of the application filed by the tenant, submitted that she (the tenant) agreed to pay only Rs. 1,230 as rent and consequently the learned fudge could not have directed her to pay municipal tax, which was not part of agreed 'rent', while disposing of the application under Sections 17 (2) and (2a) of the Act. According to Mr. Roy Chowdhury the liabiliity of the tenant to pay municipal tax under the agreement was not a rent liability and consequently she was not obligated to pay, the same as a part of the rent. The other contention of Mr. Roy Chowdhury was that since municipal tax was a variable, and not a fixed, sum it could not legally form part of rent. In support of his above contentions Mr. Roy Chowdhury principally relied upon the judgment of the Supreme Court in the case of Chhotelal vs. Kewal Krishan reported in A. I. R. 1971 S. C. 987

( 4 ) IN repelling the above contentions of Mr. Roy Chowdhury, Mr. Dasgupta appearing for the landlord, submitted that in absence of any definition of 'rent' in the Act it must be given its ordinary dictionary meaning to mean and include whatever was payable by the tenant to the landlord as a consideration for occupation of the tenanted premises. Consequently, when admittedly municipal tax was to be paid by the tenant to the landlord it must be treated as a component of rent. Mr. Das Gupta further submitted that municipal tax being an ascertainable sum could always be a part of rent. To bring home his contentions Mr. Das Gupta relied upon some English authorities and decisions, as also the decision of the Supreme Court in the case of Karnani Properties Ltd. vs. Miss Augustine, reported in A. I,r. 1957 S. C. 309 and in the case of K. Dayalji and Co, vs. Mohammadbhai, reported in A. I. R. 1970 S. C. 102. Before we proceed to consider the decisions cited at the Bar we may 'refer' to the relevant provisions of the Act.

( 5 ) SECTION 4 of the Act provides, inter alia, that a tenant shall, subject to the provisions of the Act, pay to the landlord the rent agreed upon until fair rent is fixed. Section 17 (1) of the Act enjoins that on a-suit for eviction being instituted on any of the grounds referred to in Section 18 the tenant shall, within a month of the service of the writ of summons or within a month of his appearance, deposit in Court an amount calculated at the rate of rent at which it was last paid for the period he may have been in default together with interest @ 8-1/3 % and shall thereafter continue to deposit or pay month by m

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