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IN THE HIGH COURT OF KERALA AT ERNAKULAM
BECHU KURIAN THOMAS, J.
Fathima W/o. P. Ummar – Appellant
Versus
State Of Kerala – Respondent
JUDGMENT :
Petitioners in all these writ petitions are owners of buildings situated in Mannarkkad Municipality. They challenge the demand notices issued to them, demanding property tax. Directions are also sought to declare the demand of tax and penal interest imposed on them as being without authority of law. Several writ petitions have been filed challenging the assessment of property tax in various Municipalities carried out under the Kerala Municipality Act, 1994 (for short 'the Act'). This batch of writ petitions relate to the demand notices issued to building owners in Mannarkkad Municipality, which was upgraded to Municipality only in 2015.
2. Petitioners in W.P.(C) No.9903/2024 and W.P(C) No.9993/2024 are owners of buildings situated within the limits of Mannarkkad Municipality and they had paid property tax for various periods as per the earlier method of assessment. In the meanwhile, Municipality imposed property tax retrospectively from 2016-17, contrary to a decision taken by the Council. While some of the writ petitioners challenge the demand notices issued to them apart from directions to accept property tax at the revised rate only from 2023-24 onwards, some others hav
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....
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 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....
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.
Procedural compliance in tax assessment is mandatory; failure to follow prescribed rules invalidates tax demands.
The court upheld that demand notices for property tax must adhere to statutory procedures and time limits under the Kerala Municipality Act.
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