M/S Popat And Kotecha Property vs Ashim Kumar Dey

The Supreme Court held that under Section 5(8) of the West Bengal Premises Tenancy Act, 1997, a tenant is obligated to pay municipal taxes as an occupier, which constitutes a default in rent if unpaid. The Court found that the High Court's ruling, which upheld the Trial Court's dismissal of the landlord's eviction petition due to lack of evidence of tax enhancement and the requirement for Rent Controller approval for rent increase, was correct. Consequently, the appeal by the landlord was dismissed, affirming the tenant's position.