S M Khalaf Rukhia v. The Commissioner
Case brief
What is this about?
Property tax demand notice for a commercial complex increased tax from about Rs.10,932 per year to Rs.4.76 lakh across four assessment years without following the prescribed increase factor under G.O.(Ms).No.52 dated 30.03.2022. The court quashed the demand notice and directed the petitioner to file self assessment under Rule 258 of the Tamil Nadu Urban Local Bodies Rules, 2023 within 30 days, aft
What did the court decide?
Impugned demand notice quashed; petitioner to file self assessment under Rule 258 within 30 days; respondent to redetermine tax per G.O.(Ms).No.52; no costs.