The lessor failed to substantiate claims for additional charges, and the lease did not impose tax liability on the tenant, affirming the vacation date as 9.4.2005.

J U D G M E N T

The petitioner had taken on lease a premises from the 1 st respondent vide lease deed dated 12.12.2000, Ext.P1, containing certain conditions and paid interest free security deposit of Rs.2,40,000/-. Clause II(4) of the lease deed envisaged that the lessee shall bear, pay and discharge all existing and future taxes, charges, assessment and outgoings payable in respect of the said office space. Vide communication dated 9.12.2004, the petitioner submitted a three months notice to the 1 st respondent for vacating the office premises, OS-38, 4 th floor, GCDA Complex, Marine Drive, Kochi, and requested for release of the security deposit. However, vide communication dated 7.3.2005, Ext.P4, the petitioner requested extension of the period of occupation till 10.4.2005 instead of 10.3.2005, and vide communication dated 6.4.2005, Ext.P5, petitioner requested the 1 st respondent to release the security deposit as they were planning to vacate the premises on 9.4.2005. Vide Ext.P6 dated 8.5.2007, the petitioner informed the 1 st respondent that the premises were vacated on 9.4.2005 and keys were handed over to the concerned officials and from April, 2005 onwards the petitioner was regularly requesting to release the security deposit of Rs.2,40,000/-. The 1 st respondent replied to Ext.P6 letter vide communication dated 6.7.2005 Ext.P7 informing the petitioner that the premises was vacated on 2.6.2005 and therefore rent arrears up to 10.5.2005 amounting to Rs.31,035/- was required to be adjusted from the security deposit along with the civil liability of Rs.4,775/-. The petitioner was also requested to produce receipts of tax remittances to Kochi Corporation, water charges and electricity charges.

2. The aforementioned Ext.P7 communication was duly replied by the petitioner vide communication dated 27.7.2005, Ext.P8, wherein they had reiterated that the premises was vacated on 09.04.2005 and therefore, they were was not liable to pay the amount of Rs.31,035/- towards the arrears of rent up to May, 2005, and also stated that the liability to pay property tax vests on the owner. But, vide Ext.P13 notice dated 13.2.2012, the 1 st respondent claimed to have adjusted Rs.2,18,736/- from the security deposit of the petitioner and informed them that they were eligible for refund of an amount of Rs.21,264/- only.

3. Learned counsel appearing on behalf of the petitioner contended that the 1 st respondent had not denied any of the communications regarding vacation of the premises on 9/10.4.2005 and for the first time, after a gap of almost one month, vide Ext.P7 allegedly made the dispute of handing over of the possession on 2.6.2005 and for production of receipts of tax remittances to the Corporation of Kochi, water charges and electricity charges etc. There is no proof that the petitioner had actually consumed electricity in the absence of occupation of the building up to 10.5.2005. There were no dues of electricity bill up to 10.5.2005 as the same had already been paid and tax liability of Rs.1,25,481/- could not have been fastened upon the petitioner as the liability to pay the property tax is on the owner. No material had been supplied to justify the claim of Rs.4,775/ - qua civil liability.

4. On the other hand, Adv.K.Ananad, learned counsel appearing on behalf of the 1 st respondent submitted that vide communication dated 6.7.2005, Ext.P7 the 1 st respondent Authority informed the petitioner that the key for OS-38 was handed to the GCDA on 2.6.2005 and therefore, the arrears of rent up to 10.5.2005 for Rs.31,035/- were liable to be adjusted from the security deposit, besides, the civil liability of Rs.4,775/-. As per sub-clauses 4 and 5 of Clause II of Ext.P1 lease agreement between the petitioner and the 1 st respondent Authority, the lessee has to bear, pay and discharge all existing and future taxes, charges, assessment and outgoings payable in respect of the office space, and to install a separate LT meter connection to ascerta