Owners of buildings liable to pay revised property tax for past three years: Kerala HC

Gateway Hotels Vs Kochi Municipal Corporation (Kerala High Court) Kerala High Court held that owners of buildings are liable to pay the annual property tax demanded in the respective demand notices at the revised rates from a period three years prior to the date of demand, after deducting the property tax already paid. Facts- Petitioners are all owners of buildings situated within the limits of Kochi Corporation. They have challenged the demand notices issue to them, demanding property tax in relation to the buildings owned by them for the period from 2016-17 till the date of demand notice. Re...