Property tax demand can only be levied after the issuance of an occupancy certificate.

JUDGMENT

Dated this the 28^th day of January, 2026 Petitioner has approached this Court seeking to challenge Exts.P5 to P8 arrear demand notices issued by the 1^st respondent.

2. Petitioner undertook construction of a building and the same was completed as early as on 12.06.2020. But in respect of the said building the occupancy certificate was issued only on 23.03.2022 as evident from Ext.P2. The specific case of the petitioner is that the demand for property tax could be made only after the occupancy certificate is issued by the 1st respondent. Petitioner submits that the issue is covered in their favour by the judgment of this Court in Baiju M. v. Secretary, Kozhikode Municipal Corporation [2023 (6) KHC 72] and also the Circular No.R.C2./100/2020 LSGD dated 03.05.2020.

3. Heard the learned Standing Counsel for the respondent Municipality.

4. Taking into consideration the above facts and circumstances, and the fact that occupancy was granted only on 23.03.2022, I am of the opinion that any demand for property tax can only be made from the year 2022-23. The demand in Exts.P5 to P8 to the extent it levied property tax for a period prior to 2022-23 is set aside.

With the above said direction the writ petition is disposed of.

Sd/-