Clarification on Property Tax Name Change for Leased Property

Dear Client,
It is legally impermissible to generate a Property Tax Bill in the name of the tenant who is permitted to occupy and stay in a property for a specific period under a lease agreement. It appears that Property Tax is being generated by the Municipal Authority by default/mistake which has no legal implication and can be corrected/rectified on the application of the original owner of the property in whose name the property is mutated in the record of the authority. The Supreme Court relied upon the precedent laid down in, Brij Narayan Shukla (D) through LRs. v. Sudesh Kumar alias Suresh Kumar (D) through LRs. and Ors (2024) 2 SCC 590., in addressing whether tenants of the original owner could claim adverse possession against an owner/landlord, ruled that tenants or lessees cannot assert adverse possession against their landlord or lessor. as their possession is inherently permissive, stemming from their tenancy/lease agreement.