Assessee liable to pay principal property tax Despite Delayed Demand: Kerala HC

Vinu Koshy Abraham Vs Corporation of Cochin (Kerala High Court) The Kerala High Court has ruled that the mere absence of a formal demand notice for property tax during the pendency of litigation does not absolve a property owner’s obligation to pay the principal tax amount. The court, in an appeal filed by Vinu Koshy Abraham against the Corporation of Cochin, upheld the core liability for property tax on unauthorized constructions, even as it modified a previous order regarding interest payments. The dispute stemmed from property tax demands by the Corporation of Cochin for the period fr...