CHAPTER II Regulation of Rent

Section 7: Liability to pay taxes

The Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 (repealed)

Repealed in Uttar Pradesh by section 46(1) of the Uttar Pradesh Regulation of Urban Premises Tenancy Act, 2021 (U.P. Act No. 16 of 2021), deemed in force from January 11, 2021, which provides that this Act "is hereby repealed", while section 46(2) keeps cases pending under it at that commencement to be decided under this Act.

How current this text is

Text as published by India Code for this Uttar Pradesh Act in its Uttarakhand collection (Department of Urban Development, file urban_buildings_(1).pdf), with amendments up to U.P. Act No. 17 of 1999; India Code has no Uttar Pradesh copy of this Act.

This Act was repealed in Uttar Pradesh by section 46 of the Uttar Pradesh Regulation of Urban Premises Tenancy Act, 2021, which saves the cases pending under it at the commencement of that Act; it is shown here for those cases and for study.

Amendments made by Uttar Pradesh after U.P. Act No. 17 of 1999, if any, are not shown in this copy.

The copy is a typed edition and its typing errors (for example "licnece" in the heading of section 2-A) are reproduced as printed.

Sections 24-A, 24-B and 24-C carry no marginal heading in this copy.

Marginal references to other enactments (for example "U.P. Act no. II of 1959") printed beside the text are not reproduced.

In Inder Bhushan Sawhney v. Kanchan Kumari Jain (Writ-A No. 13349 of 2024, 2026:AHC:177234-DB, decided on 21 August 2026), the Allahabad High Court, declaring parts of the 2021 Act ultra vires, held that this Act "would spring back to life, of its own to the extent required".

Subject to any contract in writing to the contrary, but notwithstanding anything contained ¹[in section 149 of the Uttar Pradesh Municipalities Act, 1916] the tenant shall be liable to pay to the landlord in addition to and as part of the rent, the following taxes or proportionate part thereof, if any, payable in respect of the building or part under his tenancy, namely:

(a) the water tax;

(b) twenty-five per cent of every such enhancement in house tax made after this commencement of this Act, or such portion thereof, as is not occasioned on account of the increase in the assessment of the building as a result of the enhancement of rent under the provisions of section 5 :

Provided that nothing in this section shall apply in relation to a tenant the rate of rent payable by who for the time being (excluding any enhancement of rent under provisions of section 5) does not exceed twenty-five rupees per month.

Footnotes in the official text

1.Subs. by section 11 UP Act no 17 of 1999.

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