Property lease dispute: Tax liability, res judicata principles upheld. Review applications dismissed.

The respondent, as the property owner, leased portions of a property to the appellant with clauses on tax payment. Disputes arose over service tax reimbursement post a lease amendment. The Single Judge decreed in favor of the respondent, holding the lessor liable for taxes at lease inception. Subsequent suits were also decreed based on res judicata. The disagreement on service tax liability was resolved with the principle of res judicata. Review applications by the appellant were dismissed, leading to grievances over recorded concessions.

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Issues involved: Interpretation of lease deeds, liability for service tax, res judicata, review application dismissal

Interpretation of Lease Deeds:
- The respondent, as the property owner, leased two portions of a property to the appellant at an agreed rent.
- The lease deeds contained clauses regarding the payment of taxes and levies imposed by authorities.
- A subsequent lease executed after the insertion of a service tax provision led to a dispute over the reimbursement of service tax paid by the respondent.
- The respondent filed suits seeking reimbursement based on the interpretation of the lease deeds.
- The Single Judge decreed the suits, interpreting the clause in the lease deed to mean that the lessor undertook the liability for taxes levied at the time of lease execution.
- Further suits were filed by the respondent for subsequent periods, which were also decreed based on the principle of res judicata.

Liability for Service Tax:
- The insertion of a service tax provision post-lease execution led to a disagreement between the parties on who should bear the burden of the tax.
- The appellant argued that the lease deed clause placed the responsibility on the lessor to pay all taxes and levies.
- The respondent contended that the service tax could be passed on to the lessee based on the lease agreement terms.

Res Judicata:
- The issue of liability for service tax was deemed to be covered by a previous judgment, invoking the principle of res judicata.
- The parties agreed to be bound by the decision in a related case, subject to their rights of appeal.

Review Application Dismissal:
- Review applications were filed by the appellant but were dismissed without merit, despite the issuance of notices.
- The appellant raised grievances regarding the dismissal, arguing that the concessions recorded in previous orders were not made by them.

This summary provides a detailed breakdown of the judgment, highlighting the key legal issues and outcomes related to the interpretation of lease deeds, liability for service tax, application of res judicata, and the dismissal of review applications.

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