No leviability of property tax without following statutory assessment procedure u/s 233 Of Kerala Municipality Act

Perinthalmanna Municipality Vs Abdul Kareem (Kerala High Court)

Conclusion: Property tax couldn’t be levied without following statutory assessment procedure under Section 233 of Kerala Municipality Act, 1994 as in the absence of a valid levy, there could not have been an assessment to tax, or a collection of the said tax, since the mandate of Article 265 of the Constitution required both the levy and collection of tax to be backed by the authority of law.

Held: In the instant case, the challenge in the writ petitions against the demand

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