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

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...