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Appeal Maintainable on Municipal Tax Payment Alone, Penal Charges Not Mandatory: Kerala HC

Case Law Details

Case Name
James Varghese Vs Pala Municipality (Kerala High Court)
Date of Judgement/Order
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James Varghese Vs Pala Municipality (Kerala High Court) The Kerala High Court considered a writ petition arising from a dispute over payment conditions for filing an appeal under the Kerala Municipality Act. The petitioner, owner of a building within the limits of a Municipality, challenged the assessment of property tax. After the municipal appeal was rejected, the petitioner filed a revision petition before the Tribunal for Local Self Government Institutions. Under Section 509(11) of the Kerala Municipality Act, payment of tax shown in the demand notice is a mandatory condition for entertain...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,768

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