Unjustified Property Tax Demand Pre-Occupancy Certificate: Applied to Completed Building, Not Vacant Land

B M Habitat Vs Commissioner (Karnataka High Court) Demand of Property Tax was unjustified before issuance of Occupancy Certificate as it was on completed/constructed building not on vacant land Conclusion: Demand of property tax was unjustified as the use of the property having commenced only post the occupancy certificate having been issued, the property being used for the benefit of assessee only thereafter it was only then that the building would become eligible for tax since the application of the property tax was on the building once completed and until then the incidence of property tax ...