Remission of property tax not granted in absence of advance notice u/s. 239(3) of Kerala Municipality Act

P.N.Saseendran Vs Kalamassery Municipality (Kerala High Court)

Kerala High Court held that Municipality cannot grant remission of the property tax in absence of valid advance notice, as required under sub-section (3) of section 239 of the Kerala Municipality Act, to the Secretary for claiming remission of property tax in respect of the building that is vacant or which would be vacant from a particular date.

Facts- The present writ petition under Article 226 of the Constitution of India has been filed questioning the order passed by the Secretary of Kalamassery Municipality, whereby the petitioner’s application for waiving the property tax has been rejected.

Notably, the petitioner is the owner of a commercial building. The petitioner had paid the property tax of the said building for the year 2016-17 to the respondent Municipality. According to the petitioner, the petitioner could not conduct any business from the said building, and the building remained vacant from the date of its construction. The petitioner had informed the Municipality about the building lying vacant.

The issue mainly relates that the petitioner has failed to submit valid notice as required under section 239(3) of the Kerala Municipality Act.

Please become a Premium member. If you are already a Premium member, login here to access the full content.