Back
IN THE HIGH COURT OF KERALA AT ERNAKULAM
BECHU KURIAN THOMAS, J.
Rosamma Thomas, W/o. K.T. Thomas – Appellant
Versus
Kottayam Municipality, Rep. By Secretary – Respondent
JUDGMENT :
Petitioners in all these writ petitions are owners of commercial buildings situated in Kottayam Municipality. They challenge the demand notices issued to them demanding property tax for their respective buildings. In some of the writ petitions, the Government Order dated 06-03-2019, directing collection of property tax on plinth area basis from 01-04-2016 is also challenged.
2. W.P.(C) No. 29844 of 2022 is treated as the leading case in this batch of writ petitions. Petitioner in the said writ petition is the owner of two buildings in Kottayam and had been paying property tax upto second half of 2021-22. However, in 2022, she was served with two demand notices for property tax for a period of five years i.e., from 2016-17 onwards. According to the petitioner, the demand notices have been issued without complying with the procedure prescribed by law for assessing property tax and that tax has been demanded with retrospective effect, with one hundred percent hike from the existing rate of tax. Petitioner also alleges that demand has been made without even giving credit to the tax already paid till the second half of 2021-22. Petitioner has also pleaded that the demand of pro
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 ....
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....
Statutory compliance in property tax assessment is mandatory; failure to adhere to procedural requirements, such as publication of tax rates, renders tax demands invalid.
Strict compliance with statutory procedures is essential for valid property tax assessments; failure to do so renders tax demands illegal.
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....
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.
Taxing authority must adhere to statutory procedures and notification requirements to sustain any demand of tax.
The limitation period under Section 539 of the Kerala Municipality Act restricts property tax recovery to three years preceding the demand date.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
