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Section 392
Obligation to pay taxes and other duties

(1) Except as otherwise mentioned in the contract, the owner of the house shall be liable to pay taxes and other duties according to the law of the house given in restitution.
(2) According to sub-section (1), if the landlord has an obligation to pay tax or duty and if he submits the tax return on time, the person taking possession may pay such tax or duty himself.
(3) In accordance with sub-section (2), the person taking the restitution shall be entitled to deduct such amount from the landlord for paying the amount of tax or duty.