Statutory duty to pay apportioned municipal tax overrides tenancy terms and non-payment amounts to rent default.

Section 5(8) of the West Bengal Premises Tenancy Act, 1997 imposed a statutory duty on tenants to pay their apportioned share of municipal tax as occupiers, and that duty prevailed over any inconsistent tenancy term including municipal taxes in rent. Because the landlord's apportionment of the enhanced municipal tax was not shown to be unauthorized, excessive, or contrary to the Kolkata Municipal Corporation Act, 1980, non-payment of the apportioned tax was treated as default in rent. On that basis, the tenant was liable to eviction.

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Issues: Whether, after insertion of section 5(8) in the West Bengal Premises Tenancy Act, 1997, a tenant's failure to pay the apportioned share of municipal tax demanded by the landlord constitutes default in payment of rent and renders the tenant liable to eviction.

Analysis: The amended tenancy law cast a statutory obligation on every tenant to pay his share of municipal tax as an occupier of the premises. That obligation operated notwithstanding any earlier tenancy stipulation concerning inclusion of municipal taxes in the rent, and the statutory mandate prevailed over the contractual arrangement. The landlord's apportionment of the enhanced municipal tax among the tenants was not shown to be unauthorized, excessive, or contrary to the Kolkata Municipal Corporation Act, 1980. The provisions of that Act contemplated recovery of the tax burden from occupants through the person primarily liable, and the statutory scheme treated the tenant's apportioned municipal tax as recoverable in the nature of rent. In these circumstances, the tenant's non-payment amounted to default.

Conclusion: The tenant's failure to pay the apportioned municipal tax was a default in rent, and the landlord was entitled to eviction.

Ratio Decidendi: Where a tenancy statute imposes a direct statutory duty on the tenant to pay apportioned municipal tax as an occupier, that obligation overrides inconsistent contractual terms and non-payment of such tax constitutes default justifying eviction.

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