In E. 7th St. Dev. Corp. v. Miller (138 Misc. 2d 345 [Hous Part, Civ. Ct, NY County 1988]), the court applied Emergency Tenant Protection Act (ETPA) (McKinney's Uncons Laws of NY 8632 [e]) 12 (a) (1) (b) (iii) (e) (L 1974, ch 576, 4, as amended]) to find that a tenant has two alternatives to recoup an overcharge penalty awarded in a Division of Housing and Community Renewal (DHCR) order: The tenant may file and enforce the DHCR order in the same manner as a judgment, or the tenant may offset rent due the owner at 20 percent a month, but the tenant may not do both. (Id. at 347.) The court found that by entering a judgment against the prior landlord, the tenant was no longer able to offset rent owed to the current landlord. (Id.) As the court explained, "Respondent is bound by his choice of remedy." (Id.)