Section 7 in The U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972
7. Liability to pay taxes.
- Subject to any contract in writing to the contrary, but notwithstanding anything contained in section 179 of the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959 or in section 149 or in any rule made or notification issued under section 338 of the United Provinces Municipalities Act, 1916 or in section 14 (1) (e) of the United Provinces Town Areas Act, 1914, 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)`twenty-five per cent of every such enhancement in house tax made after the 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;Provided that nothing in tins section shall apply in relation to a tenant the rate of rent payable by whom tor the time being (excluding any enhancement or rent under provisions of section 5) does not exceed twenty-five rupees per month.
