Sulaiman Aboobacker Sait v. Kochi Municipal Corporation
Case brief
What is this about?
Property tax — retrospective levy from 2014-15 onwards — demand notices dated 27.03.2025 by Kochi Municipal Corporation — building allegedly not in existence for part of the period (old building demolished after 4th respondent vacated; new building built by fresh lessee) — levy on temporary buildings — existence of building a factual dispute, hence statutory remedy — appeal against Ext.P7 demand notices to be accepted if filed within time with statutory deposit (Section 509(ii)) confined to tax from 2022-23 onwards — appellate authority to consider all questions — writ petition disposed. Bench: Bechu Kurian Thomas (single judge). Keywords: property tax; retrospective levy; Kochi Municipal Corporation; demand notice; Section 509(ii); statutory deposit; temporary building; appeal; Kerala High Court; W.P.(C).
What did the court decide?
Appeal against the Ext.P7 demand notices to be accepted by the appellate authority if filed within time, upon deposit of property tax only from 2022-23 onwards (statutory deposit under Section 509(ii) of the Act confined accordingly); the appellate authority to consider all questions raised in the appeal.