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Property tax law

Property Tax Appeal: Only Tax Amount Payable, Penal Interest Not Mandatory: Kerala HC [Read Judgment]
Judiciary
Property Tax Appeal: Only Tax Amount Payable, Penal Interest Not Mandatory: Kerala HC [Read Judgment]

Kerala High Court rules that municipalities cannot insist on penal interest for entertaining tax appeals; only the tax amount under Section 509(11) is required.

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Civic Bodies Have Authority to Revise Property Tax Rates; Courts Cannot Substitute Judgment on Policy Decisions: SC [Read Judgment] Judiciary
Civic Bodies Have Authority to Revise Property Tax Rates; Courts Cannot Substitute Judgment on Policy Decisions: SC [Read Judgment]

Supreme Court upholds municipal autonomy to revise property tax rates, ruling that courts cannot interfere in policy decisions absent arbitrariness or illegality.

Kerala HC Upholds Reassessment of Building Tax for Increased Plinth Area Under Section 5(4) [Read Judgment] Judiciary
Kerala HC Upholds Reassessment of Building Tax for Increased Plinth Area Under Section 5(4) [Read Judgment]

Kerala High Court upholds reassessment of building tax for increased plinth area, holding that Section 5(4) permits fresh assessment with credit for tax already paid.

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