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IN THE HIGH COURT OF KERALA AT ERNAKULAM
BECHU KURIAN THOMAS, J.
Gateway Hotels, M/s. Taj Kerala Hotels And Resorts Limited – Appellant
Versus
Kochi Municipal Corporation, Represented By The Secretary – Respondent
JUDGMENT :
Petitioners are all owners of buildings situated within the limits of Kochi Corporation. They have challenged the demand notices issued to them, demanding property tax in relation to the buildings owned by them for the period from 2016-17 till the date of demand notice. Reliefs are also sought for a declaration that the provisions of the Kerala Municipality Act, 1994 (for short ‘the Act’) do not permit enhancement of property tax with retrospective effect. Since the issues arising are similar, all these writ petitions are disposed of by this common judgment. W.P.(C) No.13370/2021 is treated as the leading case and the facts and exhibits wherever referred to, are stated from the said writ petition.
2. Petitioner is the owner of a room in a commercial building in Ernakulam. The property tax due for the building has already been paid till the first half of the year 2020-21. In the year 2009, provision for property tax in the Act was amended. Though rules were framed in 2011, the Municipal Council failed to fix the minimum and maximum limits of rates of the basic property tax. However, by Ext.P4, served on 24-06-2021, property tax computed as per the new rates were demanded fo
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 ....
Statutory compliance in property tax assessment is mandatory; failure to adhere to procedural requirements, such as publication of tax rates, renders tax demands invalid.
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....
Strict compliance with statutory procedures is essential for valid property tax assessments; failure to do so renders tax demands illegal.
Procedural compliance in tax assessment is mandatory; failure to follow prescribed rules invalidates tax demands.
Tax assessments must comply with statutory procedures; non-adherence invalidates demand notices.
The limitation period under Section 539 of the Kerala Municipality Act restricts property tax recovery to three years preceding the demand date.
Taxing authority must adhere to statutory procedures and notification requirements to sustain any demand of tax.
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