M/s Gupta Road Lines, v. Itchapuram Municipality
Case brief
What is this about?
This writ petition challenged a special notice enhancing property tax. The Bench held that coercive recovery steps cannot be initiated until the petitioner's pending appeal/revision against the notice is disposed of by a reasoned order.
What did the court decide?
Restriction imposed on the respondent from initiating any coercive steps for recovery of the enhanced property tax without first disposing of the appeal/revision by a reasoned order.