TN Urban Act Requires 15 Days for Tax Notice Response: Madras HC

Indralok Hotel Pvt. Ltd. Vs Greater Chennai Corporation (Madras High Court) Introduction: In a significant ruling that underscores the importance of procedural fairness, the Madras High Court has clarified the legal requirements under the Tamil Nadu Urban Local Bodies Act, 1998, regarding the notice period given to property tax assessees. The case in point, involving Indralok Hotel Pvt. Ltd., has brought to light the statutory mandate of providing a 15-day notice period to property tax assessees before any action is taken against them. Detailed Analysis: The crux of the dispute centered around...