Property Tax Applicable from Date of Occupancy Certificate Issuance

Baiju Vs Secretary (Kerala High Court) Kerala High Court held that the property tax can be levied on the building which becomes capable of use for residential purposes or other purposes. Hence, municipality is entitled to recover the property tax only from the date of issuance of occupancy certificate. Facts- Present writ petition is filed u/s. 226 of the Constitution of India impugning the demand notices. Notably, the building for which the impugned demand notices have been issued is a multi storied apartment constructed by the petitioner. The completion certificate was issued in respect of t...