(1) Where the amount of the taxes and cesses payable by the landlord in respect of any building to a local authority has increased after fixation of the fair rent, such increase shall be recoverable by the landlord from the tenant :
Provided that no such increase exceeding five per cent of the original fair rent shall be so recovered from the tenant.
(2) Any dispute between the landlord and the tenant in regard to any increase claimed under sub-section (1), shall be decided by the Rent Control Court.