Shardaben M. Patel Heirs Of Maganlal ... vs Ranjitlal Manuskhlal (Deceased) on 10 August, 2000
So far as the payment of
education cess and other taxes is concerned, in that
respect, both the parties have arrived at compromise and
they have settled that amount of education cess and other
taxes will be borne by the petitioner tenant himself. As
such, even no issue has been framed by the trial court,
but the matter has been considered in view of the
admissions made by the learned counsel for the
petitioner. The courts have come to the conclusion that
the point regarding standard rent has not been raised,
even if it is raised then it will be deemed to have been
decided by the courts below. So far as the payment
regarding inclusion or exclusion of the education cess
and the other taxes are concerned, this court has decided
this issue in the case of SHARDABEN M. PATEL HEIRS OF
MAGANLAL MOTIRAM PATEL V. RANJITLAL MANSUKHLAL
(DECEASED), 2002 (2) GLH II 73, holding that; primarily,
it is the duty of the landlord to pay education cess for
such property, but there can be agreement between the
landlord and the opponent for education cess. If there
is an agreement between the parties that amount of
education cess and taxes would be borne out by the tenant
that has to be honoured by the tenant. As such, this
amount, even if it is included in the rent but has
already been agreed upon by the parties concerned to be
borne out by the petitioner, that argument cannot be
raised again in this Court.