Tuli, J.

1. The petitioner Shrimati Vidya Devi, filed an application under Sec.13 of the East Punjab Urban Rent Restriction Act, 1949 (hereinafter called the Act) for ejectment of the respondent-firm Madan Lal Prem Kumar, from the shop on the ground of non-payment of rent and house tax. It was stated that the shop in question had been let out at an annual rent of Rupees 1,050.00, that a sum of Rs.3, 864.00 was due from the respondent-firm for the period from December 9, 1963 to August 8, 1967 that a sum of Rs, 225.00 was due on account of the rent of the chhappar for the years 1963 to 1967 and that the respondent firm had also not paid the house-tax although the amount of house-tax was not stated in the application. The learned Rent Controller and the Appellate Authority came to the conclusion that the annual rent of the shop was Rs.8000.00 that the rent had been paid upto March 31, 1966 and that there was no liability of the respondent-firm tendered the arrears of rent dues from it to the landlord. On behalf of the landlord it was stated that the tender was not valid whereas the finding of the learned Rent Controller and the Appellate Authority was that it was a valid tend