(1) Where the amount of taxes and cesses payable by the landlord in respect of any building to a local authority is enhanced after the fixation of the fair rent under section 4 the landlord shall be entitled to claim half of such excess from the tenant in addition to the rent payable for the building under this Act:
Provided that such excess shall not be recoverable in so far as it has resulted from an increase of rent in respect of the building.
(2) Any dispute between the landlord and the tenant in regard to any increase claimed under sub-section (1) shall be decided by the Controller.