When the stay petition was listed, the main C.R.P., itself had been taken up for final disposal, since the short question involved is whether the petitioner has committed any wilful default in paying the rent. The respondent herein is the landlord of the petition premises. He filed R.C.O.P.No.2418 of 1988 on the file of the Rent Controller. Madras to evict the petitioner herein on the ground of wilful default, since he has failed to pay the rent from December, 1987 to June, 1988. The petitioner filed a counter stating that he had not committed any wilful default and that since the respondent failed to pay the property tax, the Corporation Officials insisted that the petitioner should pay the tax. Without paying the tax, he had deposited the rent in the bank. The Rent Controller by his order dated 26. 1993 allowed the petition for eviction finding that the respondent has not produced any document to establish his defence of depositing the rents in the bank. Further as there is no obligation on the part of the tenant to pay the Corporation Tax, the petitioner ought not to have retained the money to pay the tax and as such the non-payment of the rent by the petitioner is wil