Mehar Singh, J.

1. The tenant is obviously not liable to ejectment on the ground of non-payment of arrears of rent, if the approach of the authorities below is correct that payment of property tax by him under Section 14 of the Punjab Urban Immovable Property Tax Act, 1940 (Punjab Act 17 of 1940), is to be taken into account. The question, and the only question, his this revision application, is whether payment by the tenant of the property tax in the terms of Section 14 of the Act is deductible by him from the rent due from him ?

2. The relevant provision of the Act, that is Section 14, reads "Where the tax due from any person on account of any building or land is in arrears, it shall be lawful for the prescribed authority to serve upon any person paying rent in respect of that building or land, or any part thereof, to the person from whom arrears are due, a notice stating the amount of such arrears of tax and requiring all future payments of rent (whether the same have already accrued due or not) by the person paying the rent to be made direct to the prescribed authority until such arrears shall have been duly paid, and such notice shall operate to transfer to the prescri