Demand of property tax without assessment of property is untenable

Mohammed Kabeer Vs The Secretary (Kerala High Court) Kerala High Court held that there cannot be an automatic demand for property tax without fixing the tax payable in accordance with the procedure provided in the Act and the Rules. Accordingly, demand of property tax without assessment of the property is untenable in law. Facts- This writ petition is filed challenging demand raised against the petitioner for property tax. It is submitted by the learned counsel for the petitioner that the petitioner had constructed a building which was assessed to property tax in the year 2000 and the petition...