Omission of Accountant General Report in Property Tax Demand Breaches Natural Justice

Rockline Entertainments Pvt Ltd Vs Commissioner BBMP (Karnataka High Court) Karnataka High Court held that BBMP demanded the property tax based on Accountant General report. However the same was not provided to the petitioner. Accordingly, non-provision of Accountant General report amounts to violation of principles of natural justice. Facts- The petitioner, a private limited company incorporated under the provisions of the Companies Act, 1956. The petitioner has put up commercial complex and it is put to use with effect from October, 2011. The petitioner is said to have paid the property tax ...