Judgment : Despite service of notice, no one appears for the private respondents. Mr. Aloke Ghosh, learned advocate, is present on behalf of the Calcutta Municipal Corporation and its authorities. 2. The petitioners claim to be the joint mutwallis of the wakf estate of one Haji Abdul Mistry. According to the petitioners, premises No. 35B, Topsia Road South, comprises a big area which is partly under the direct occupation of the wakf estate and partly under the occupation of Thika tenants, A three storeyed building has been erected on a portion of the said premises which is under the occupation of the mutwallis and other beneficiaries of the wakf estate. Certain portions of the premises have been settled with beneficiaries of the wakf estate, and the remaining portions have been let out to Thika tenants. 3. The specific case of the petitioners is that while the Thika tenants pay a meagre sum to the wakf estate by way of annual rent, the said Thika tenants have inducted tenants and are realising large sums as monthly rents from them, According to the petitioners, the annual valuation of the premises has been computed on the basis of the rents payable by the monthly tenants of the Thika tenants, but the liability for payment of the same was foisted on the wakf estate, which receives a sum of Rs. 198/- from its four Thika tenants annually. 4. The details of the thika tenants of the wakf estate have been set out in paragraph 10 of the writ petition. 5. Appearing in support of the writ petition, Mr. Sahidullah Munshi, learned advocate, submitted that having regard to the provisions of Section 194 of the Calcutta Municipal Corporation Act, 1980, the municipal rates and taxes for the entire premises could be apportioned amongst the wakf estate and the Thika tenants so that the entire burden of the rates and taxes did not fall upon the wakf estate alone, but .vas distributed am0ngst the Thika tenants as well. 6. Mr. Munshi submitted that the petitioners had made several representations to the Municipal authorities who had not taken any final decision in the matter, and the wakf estate remained saddled with the entire liabilities, although, the wakf estate received only a very meagre share of the rents, and that, too, on an annual basis. 7. Appearing on behalf of the Calcutta Municipal Corporation and its authorities, Mr. 7. Appearing on behalf of the Calcutta Municipal Corporation and its authorities, Mr. Aloke Ghosh, learned advocate, submitted that Section 194 of the Calcutta Municipal Corporation Act, 1980, only indicated that a landlord would be entitled to recover certain amounts paid as annual rates and taxes from his tenants, while the primary liability of paying such rates and taxes continued to be that of the landlord. 8. Mr. Ghosh submitted that even if any appointment was effected, as prayed for by the petitioners, it would still be the petitioners who would be primarily liable for payment of the rates and taxes for the premises. 9. From the facts, as disclose in the writ petition, and submitted by the parties, it is apparent that a portion of the premises in question is under the occupation of Thika tenants. In such event, the provisions of Sub-section (4) of Section 193 of the aforesaid Act come into play. 10. Sub-section (4) of Section 193 of the aforesaid Act was introduced by the Calcutta Municipal Corporation (Amendment) Act, 1983, having regard to the enactment of the Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981, and provides as follows:- "Section 193. 1. ………………………………. 2. ………………………………. 3. ………………………………. 4. Notwithstanding the vesting of any land in the State Under the Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981 (West Bengal Act XXXVII of 1981), in the case of any land comprised in a Thika tenancy, the consolidated rate assessed in respect of such land and any hut or building made thereon shall be primarily leviable upon the Thika tenant". 11. The aforesaid provision makes it quite clear that in Thika tenancies, the primary liability to pay the rates and taxes is that of the Thika tenant. 12. In that view of the matter, since it is the petitioners' specific case that portions of the premises in question are under the occupation of Thika tenants, I fail to see how there can be any difficulty in allowing the petitioner's prayer for apportionment. In view of the provisions of Sub-section (4) of Section 193 of the aforesaid Act, it is clear that the primary liability for payment of the municipal rates and taxes in respect of the Thika-tenanted portions vests with the Thika tenant and not with the wakf estate. In view of the provisions of Sub-section (4) of Section 193 of the aforesaid Act, it is clear that the primary liability for payment of the municipal rates and taxes in respect of the Thika-tenanted portions vests with the Thika tenant and not with the wakf estate. This, in fact, supports the petitioners' case for apportionment, since the wakf estate cannot be made liable to pay the rates and taxes for the portions of the premises under the occupation of the Thika tenants indicated in paragraph 10 of the writ application. 13. Having regard to the provisions of Sub-section (4) of Section 193 of the aforesaid Act, I dispose of this application by directing the Assessor, Calcutta Municipal Corporation, to apportion the rates and taxes payable by the wakf estate of Haji Abdul Mistry and the Thika tenants referred to in paragraph 10 of the writ application, in respect of premises No. 35B, Topsia Road South, Calcutta-700046, both in respect of arrear and prospective dues of the municipal rates and taxes, after giving the petitioners or their representative and other concerned parties an opportunity of being head. While taking steps to apportion the rates and taxes between the wakf estate and the Thika tenants, the Assessor shall also take into consideration the provisions of Section 537 of the Calcutta Municipal Corporation Act, 1980, and the proviso thereto. 14 Till such time as the rates and taxes for the aforesaid premises are not apportioned between the wakf estate and the Thika tenants referred to in paragraph 10 of the writ petition, the respondent Calcutta Municipal Corporation and its authorities shall remain restrained from realising the arrear and current rates and taxes for premises No. 35B, Topsia Road South, Calcutta-700046, from the wakf estate or the writ petitioners alone. 15. The writ application is thus disposed of. 16. There will be no order as to costs. 17. Since the respondents have not used any affidavit-in-opposition, allegations, if any, in the writ petition, will not be deemed to have been admitted. Let xerox copies of this order be given to the learned advocates of the respective parties on their undertaking to apply for and to obtain a certified copy of the same.