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P. V. KUNHIKRISHNAN
K. M. Subaidabi, W/o. Late Bavakunju – Appellant
Versus
State of Kerala, Represented by Its Secretary, Local Self Government Department, Government Secretariat – Respondent
JUDGMENT :
P.V. Kunhikrishnan, J.
These writ petitions are connected and therefore I am disposing these writ petitions by a common judgment. I will treat W.P.(C). No.24090 of 2018 as the leading case and I will narrate the facts in this case. Similar contentions are raised in the other writ petitions also.
2. The petitioner in W.P.(C). No.24090/2018 along with four others purchased building consisting of room bearing Nos.4/433, 4/434, 4/437, 4/438, 4/439, 4/440, 4/441, 4/442, 4/443, 4/444, 4/445, 4/446, 4/447, 4/448, 4/450, 4/451, 4/453, 4/454, 4/455, 4/456, 4/457, 4/458, 4/459, 4/460 (old Nos.20/621-2 to 20/621-28) of Perinthalmanna Municipality. The petitioner, his wife and relatives named Ibrahim, Ameer and Jamseena purchased this building from Beeran and others as per sale deed bearing Registration Nos.437/2016, 436/2016, 435/2016, 434/2016 and 433/2016 of Perinthalmanna SRO. For the years 2016-17 and 2017-18, the petitioner remitted an amount of Rs.1,72,000/- towards building tax and till 2018 he has remitted the same without any default is the submission. When the petitioner approached the Municipality for remitting the building tax for the year 2018-19, the Secretary, Perinthal
Procedural compliance in tax assessment is mandatory; failure to follow prescribed rules invalidates tax demands.
Statutory compliance in property tax assessment is mandatory; failure to adhere to procedural requirements, such as publication of tax rates, renders tax demands invalid.
Tax assessments must comply with statutory procedures; non-adherence invalidates demand notices.
The main legal point established is that rules prescribing property tax fixation must comply with the limits specified by the Government as per Section 233 of the Kerala Municipality Act, 1994.
The court upheld the validity of property tax assessments under the Kerala Municipality Act, confirming substantial compliance with procedural requirements and a three-year limitation for tax recover....
The court emphasized that while substantial compliance with procedural requirements is acceptable, strict adherence to the prescribed form for demand notices is mandatory, and the limitation for tax ....
Taxing authority must adhere to statutory procedures and notification requirements to sustain any demand of tax.
The court ruled that failure to comply with mandatory publication requirements under the Kerala Municipality Act invalidates property tax demand notices, emphasizing strict adherence to statutory pro....
Tax assessments must follow statutory procedures; failure to do so renders them unsustainable.
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