( 1 ) BOTH the appeals were heard together as common questions of fact and law are involved.

( 2 ) THE subject matter of challenge is a judgment and order dated 22nd May, 2003, passed by a learned single Judge of the First Court holding, inter alia, that Municipal Rates and Taxes as well as Commercial Surcharge and parking charges do not form part of the rent and the respondent is not liable to pay the same with the rent.

( 3 ) THE learned Judge in the judgment, under appeal, has recorded that at the ad interim stage, by an order dated 4th May, 2001, the Court directed the tenant to deposit admitted arrears of monthly rent in twenty equal monthly instalments along with the current rent to be paid on or before 7th of each month. The said order was passed in a suit filed by the plaintiff/appellant for a decree of eviction of the sole defendant on the ground of the defendant's failure to pay monthly rent, car parking charges and the consolidated rates and taxes and commercial surcharges in respect of the tenancy. The tenancy consists of a portion of the 7th floor, the entire 8th floor of premises No. 24, Park Street, Kolkata (hereinafter referred to as the 'said p