How to appreciate evidence if the defendant produces tax receipt to show that he is the tenant of immovable property?

Re: Tax paid Receipts (Exs. 63, 67 to 72)

17. Ex. 63, 67 to 72 are the tax receipts issued by the Vita Municipality produced by first Respondent which showed that the taxes for the period 1989-90 up to 1992-1993 were paid in the name of the registered owner Ranganath Bhandare. The first appellate court held that the Appellant has not explained these receipts. But if the Respondents were licensees in the premises, looking after Laxmibai and the premises, there is nothing strange in the Appellants who were not living at Vita, to send the tax amount through Respondents, for payment to the Municipal authorities. It is possible that first Respondent was planning from 1988-89 onwards to create some kind of evidence to claim tenancy and had therefore retained the tax receipts. What is significant is that these receipts do not show that the amounts paid as taxes were paid by the first Respondent were from his personal funds. Further the case of the first Respondent is that he was a tenant from 1982 to 1988 paying ` 25/- p.m. and thereafter `60/- per month. It is not the case of the Respondents that in addition to rent, they were required to pay the municipal taxes and that they were therefore paying the municipal taxes. If payment of taxes was part of the consideration for the tenancy, there is no explanation by Respondents as to why they did not pay the taxes for earlier years.

IN THE SUPREME COURT OF INDIA

Civil Appeal Nos. 8400-8401 of 2011 

Decided On: 30.09.2011

 Dnyaneshwar Ranganath Bhandare  Vs. Sadhu Dadu Shettigar (Shetty)

Hon'ble Judges/Coram:

R.V. Raveendran and A.K. Patnaik, JJ.

Citation: (2011) 10 SCC 433,MANU/SC/1135/2011
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