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8. Section 12 of the Cess Act is, a charging section. Section 2 (1) defines It annual letting value". Secti6n 2 (4) defines "education cess", as under:-

" 'education cess, means a surcharge or tax on lands and buildings levied under this Act."

"Surcharge" has been defined in Section 2 (xi), "tax" has been defined in Section 2 (xii) and "tenement" has been defined in Section 2 (xiv) of the Cess Act.

9. Section 14 of the Cess Act deals with "primary responsibility for -tax an lands and buildings". Section 3 of the Cess Act reads:-

11. Sub-section (2). of Section 19 of the Cess Act reads-

"(2) Where tax is paid in respect of -any building consisting of more tenements has one, by the -person primarily liable or on his behalf, he shall be entitled to recover, from the occupiers of the tenements the amounts paid Pro rata to the -amount of rents for which such tenements are let."

Present case is -a case falling within the purview of that sub-section (2) of Section 19 of the Cess Act. Proviso to it reads:-

"Provided that, no such recoveries shall be made in at page 754, it is observed:

Section 15 which follows reads:

'Any person entitled to receive any sum under Section 13 or 14 shall have for the recovery thereof, the same rights and remedies as if such sum were rent payable to him by the person from whom he is entitled to receive the same'."

In our -Cess Act the corresponding section is Section 21 which is in pari materia with it. At page 757 Bal, J., has-observed:

"The actual occupier of a land or building may not necessarily be the tenant of the owner thereof and the section had, therefore, to be worded in general terms: but for the recovery of the amount of the Education Cess from him, the section provides the same rights and remedies as if the amount were rent payable by him to the person entitled to receive the same irrespective of whether the occupier is or is not the tenant. Where the premises in his occupation are governed by the Rent Act, a suit for the recovery of the Education Cess from the occupier must, therefore, be brought in the Special Court established under that Act and in such a suit the plaintiff and the defendant must be regarded as the landlord and the tenant respectively. If then the premises -are let, so that the occupier is a tenant liable to pay rent to his landlord, it can be safely concluded -that the amount of education cess which is payable by him by virtue of the statutory provision in Section 13 of the Maharashtra Education (Cess) Act, 1962, is part of the 'rent' within the meaning of that term as used in the Rent Act and when claimed in addition to the contractual or standard rent constitutes an 'increase in rent'."

It further -indicates that this would amount to a part of the rent payable by the tenant to the landlord.

14. A Single Judge of the Maharashtra High Court had an occasion to decide a similar question in Smt. Muktabai Gangadhar Kadam. v. Smt. Muktabal Laxman Palwankar, (1969) 71 Born LR 752. In the Maharashtra Education (Cess) Act, 1962, there was also similar provision as contained in the Cess Act. Bal, J. has observed:

"Education cess payable by an occupant by virtue of Section 13 of the Maharashtra Education (Cess) Act, 1962, is part of the 'rent' within the meaning of that term as used in the Bombay Rents, Hotel end Lodging House Rates Control Act, 1947, and when claimed in addition to the contractual or standard rent constitutes a 'permitted increase' as defined in Section 5(7)of the latter Act."