Kerala HC set-aside rules 9(4A) &  9(4C) prescribing fixation of Property Tax at a minimum of 25%  over & above the tax levied for previous year 

K.P. Muhammed Ashraf Vs Taliparamba Municipality (Kerala High Court) The petitioner, who is owner in possession of a building in Taliparamba Municipality, seeks to declare that Rule 9(4A) and Rule 9(4C) of the Kerala Municipality (Property Tax, Service Tax and Surcharge) Rules, 2011 which prescribes fixation of Property Tax at a minimum of 25% over and above the tax levied for the previous year even if Property Tax arrived at on computation as per the said Rules is less than the tax levied for the previous year, is ultra vires Section 233 of the Kerala Municipality Act, 1994. The petitioner al...