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A. K. JAYASANKARAN NAMBIAR, SYAM KUMAR V. M.
Secretary-Registrar, Technopark – Appellant
Versus
Municipal Corporation of Thiruvananthapuram – Respondent
JUDGMENT :
1. Appellant who was the petitioner in W.P. (C) No. 33694 of 2022 has filed this appeal challenging the judgment dated 30.11.2023 of the learned Single Judge.
2. Brief facts relevant for disposal of this appeal are as follows:
The judgment emphasizes the need for a specific legal provision empowering tax exemption and allows the appellant to pursue the appellate remedy against the arrear demand notices.
The Notified Area Authority, Vapi is not classified as a 'local authority' or 'governmental authority' under the GST Act, thus ineligible for GST exemption.
A Notified Area Committee is competent to impose house tax and lighting tax by virtue of the extension of Section 7 of the M. P. Municipalities Act, 1961 and Section 127 of the Act to the Notified Ar....
Point of Law : Entire tax for the period in question was paid by the petitioner as levied by the authority and the same is disputed by the Municipality, it is for the authority to find out as to whet....
Procedural compliance in tax assessment is mandatory; failure to follow prescribed rules invalidates tax demands.
A local authority cannot impose property taxes on industrial establishments unless explicitly authorized by law, especially when the area is governed by a specialized statutory framework.
The main legal point established in the judgment is that the discretion to grant special exemptions for property tax lies with the Council with the sanction of the Government, and exemptions are gran....
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