T.S. Doabia, Judge (Oral): 1. In this petition, following points have been observed: (i) That the petitioner cannot be made to meet the tax liability under the Urban Immovable Property Tax Act, 1962. (ii) That Order (Annexure-Z2) dated: 01-03-1997 has not been passed against the owners, but against the tenant, namely, Hotel Nehru. (iii) That a tenant can be called upon to pay tax in terms of Section 14 of the Act only. (iv) That the owners have paid the tax and therefore, the tenant cannot be made liable in terms of Section 14 of the Act. 2. After having heard the learned counsel for the parties and after perusing the order dated: 01-03-1997, it is observed that this order makes mentions of the assessee as "the Hotel Nehru, Boulevard, Srinagar". This concern is not the owner. Therefore, petitioner is right in its submission that liability could not be created against the tenant. It has to be created against the owner at the first instance. Therefore, the respondent would pass a fresh order creating the liability if any, against the owner. To this extent, the plea raised by the petitioner is accepted. 3. So far as the liability of the tenant to pay the tax is concerned, this can be enforced under Section 14 of the Urban Immovable Property Tax Act, 1962. This provision reads as under:- 14. Recovery of tax from tenant.- Where the tax due from any person on account of any building or land is in arrears, it shall be lawful for the assessing authority to serve upon any person paying rent in respect of that building or land, or any part thereof to the person from whom the arrears are due, a notice stating the amount of such arrears of tax and requiring all future payments of rent (whether the same have already accrued due or not) by the person paying the rent to be made direct to the Assessing Authority until such arrears shall have been duly paid, and such notice shall operate to transfer to the Assessing Authority the right to recover, receive and give a discharge for such rent.� 4. In accordance with the provision referred to above, the liability as indicated above can be enforced against the tenant, when initial liability stands created against the owner. In accordance with the provision referred to above, the liability as indicated above can be enforced against the tenant, when initial liability stands created against the owner. The respondents would accordingly indicate to the petitioner, the amount of arrears payable by the owner and also the period of the assessment. On such information being given, the petitioner would meet the liability in terms of Section 14 of the Act. 5. With these observations, this petition is disposed of along with connected CMPs. The respondents shall pass fresh order against the owner. The respondents can indicate the arrears payable by the owners to the tenant, i.e. the present petitioner. It would meet the liability in terms of Section 14 of the Act. 6. The respondents are left free reason to Section 16 of the Act also.