In case of shankar lal versus R.C.E.O 1999 the court held that in case of residential building, only those heirs will be entitled to inherit the tenancy rights who are normally residing with the tenant.
According to s/ 3(a) of up urban building Act 1972 tenant term, tenant in relation to building means a person by whom the rent is payable.
Tenant meaning
Term tenant means according to section 3(a) of up urban building Act 1972. The act defines term, tenant in relation to building means a person by whom the rent is payable.
In case of death of tenant who liable of payable of rent
On his death in case of a residential building, only those heirs who normally resided with him in the building at time of tenant death, are liable for payment of rent.
Heirs of tenant in case of non residential building are liable for payment of rent.
Building meaning Up urban building Act
According to section 3(i) of up urban building Act 1972 building means a residential or non residential roofed structure. And includes-:
- Any land (including any garden), grages and out house, appartment to such building.
- Any furniture supplied by the landlord for use in such building.
- (c) Any fittings and fixtures affixed to such building for the more beneficial enjoyment thereof.
Liability of tenant to pay taxes
In case Dr. A.C. Mullick and others versus state of up and others 2013 court held that where the disputed building was let out under the provisions of the act. Then primary liability to may certain taxes on annual value lies on tenants of that building.
According to section 7 of this act, Subject to any contract in writing to the contrary, but notwithstanding anything contained in section 149 of the Uttar Pradesh Municipalities Act, 1916.
The tenant shall be liable to pay to the landlord in addition to and as part of the rent, the following taxes or proportionate part thereof, if any, payable in respect of the building or part under his tenancy, namely-
(a) The water tax,
(b) 25% Twenty-five per cent of every such enhancement in house tax made
after this commencement of this Act.
or such portion thereof, as is not occasioned on account of the increase in the assessment of the building as a result of the enhancement of rent under the provisions of section 5.
Nothing in this section shall apply in relation to a tenant the rate of rent payable by who for the time being does not exceed twenty-five rupees per month.