Hon’ble Manoj Kumar Gupta, J.—The first respondent Smt. Vimla Rani (hereinafter referred to as ‘the plaintiff’) filed SCC suit No. 03 of 1997 for recovery of arrears of rent and for eviction of Surajpal, predecessor in interest of the petitioners and the respondent second set, in respect of a shop situated at Rishi Market, Etah. According to the plaint case, Surajpal had been the tenant since before 1970 on payment of Rs. 60/- per month as rent, which since 1.5.1975 was enhanced to Rs. 200/- per month. It is claimed that since 1.10.1970, Nagar Palika, Etah imposed water tax @ 10% and house tax @ 5% on the annual value of the building. It is alleged that for the period 1.10.1970 to 31.3.1981, the annual value was assessed at Rs. 720/- per annum and since 1.4.1981 at Rs. 2400/- per annum. The provisions of U.P. Act No. 13 of 1972 (hereinafter referred to as “the Act”) are applicable. It is claimed that under Section 7 of the Act, the taxes form part of the rent, but since 1.10.1070, municipal taxes were not paid, nor the rent since November, 1995. The plaintiff had served a notice dated 27.3.1996 demanding arrears of rent and municipal taxes. Since the tenant failed to pay th