( 1 ) THIS Revision Application is filed against the concurrent judgments and decrees of eviction on the ground of non-payment of rent under sec. 12 (3) (a) of the Bombay Rent Act. The lower courts have tome to the conclusion that under sec. 12 (3) (b) the petitioner-tenant has deposited all the rent on the first date of hearing and also continued to regularly deposit the rent during pendency of the suit as well as during the pendency of the appeal. For coming to the conclusion that the rent is payable by monthly he has held that the tenant was not required to pay taxes. However this finding is dearly contrary to the plaintiffs own evidence. The learned appellate Judge has observed in para 11 of his judgment that the plaintiff does say on oath that rent of Rs. 19. 50 is inclusive of taxes. In view of this admission and finding that the amount of Rs. 19. 50 inclusive taxes the conclusion of the lower court that rent is payable by month is clearly un- tenable. The taxes are payable by year and merely because the tenant pays it along with the rent every month it does net mean that the element of tax is payable by month. Since the rent is admittedly inclusive of taxes it