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IN THE HIGH COURT OF KERALA AT ERNAKULAM
MR. BECHU KURIAN THOMAS, J
THE GATEWAY HOTELS, M/S. TAJ KERALA HOTELS AND RESORTS LIMITED – Appellant
Versus
KOCHI MUNICIPAL CORPORATION – Respondent
| Table of Content |
|---|
| 1. introduction to petitioners challenging property tax demands. (Para 1) |
| 2. details on the specific property taxes and timeline. (Para 2 , 3) |
| 3. legal framework surrounding property tax assessment. (Para 4 , 5) |
| 4. defendant's (kochi corporation's) defense and counterarguments. (Para 6 , 7) |
| 5. importance of compliance with procedural requirements in tax law. (Para 8 , 9) |
| 6. detailed analysis of compliance regarding the assessment process. (Para 10 , 11 , 12 , 13 , 14) |
| 7. jurisdiction and legal principles surrounding taxation. (Para 15 , 16) |
| 8. final conclusions and directives regarding property tax assessments. (Para 55) |
COMMON 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 thi
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