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Appeal and Revision

THE KERALA MUNICIPALITY (PROPERTY TAX, SERVICE CESS AND SURCHARGE) RULES, 2011

16. Appeal and Revision.–

1[(1) If the Secretary has assessed the property tax of a building as per sub-rule (4) or sub-rule (6) of rule 12] and if the owner of the building has objection against such assessment of property tax, appeal may be preferred within thirty days of receipt of the demand notice of the secretary, in the case of a Town Panchayat or Municipal Council before the Standing Committee for finance and in the case of a Municipal Corporation, before Standing Committee for appeals on taxation.

(2) Along with the appeal submitted before the Standing Committee on the decision of the Secretary, the owner of the building shall remit the property tax (as assessed by the Secretary) till the end of the half-year to which appeal is preferred and proof as to it shall be produced along with the appeal petition. If the tax has not been remitted as such, the Standing Committee shall reject the said appeal.

(3) In the time limit stipulated for submitting appeal to the Standing Committee, the day on which the demand notice subjected to it was received shall not be included.

(4) If the Secretary has made assessment of property tax not as per the criteria specified in the Act and these rules and without following the procedure, Standing Committee may, in appeal, review the said assessment of property tax and may allow the appeal and may reassess the property tax as specified in the Act and rules. If the Standing Committee is satisfied that the Secretary has assessed the property tax as per the criteria specified in the Act and rules and followed the procedure, the appeal shall be rejected. If the appeal is allowed or rejected, the reasons for it shall be mentioned in the decision of the Standing Committee.

(5) If the Standing Committee either on complaint or suo moto has satisfied that the Secretary has assessed the property tax of a building in a lower rate contrary to the criteria, the Standing Committee may review the assessment of property tax as in an appeal by serving notice to the owner of the building, considering his objections and may reassess the property tax in accordance with the criteria.

(6) If the property tax of a building is being reassessed by the Standing Committee, the Secretary shall make modifications in the property tax assessment register and the property tax demand register accordingly and fresh demand notice shall be given to the owner of the building.

(7) Any person having objection against the decision taken by the Standing Committee as per sub-rule (4) or sub-rule (5), may, within thirty days, prefer a revision petition before the Tribunal for Local Self Government Institutions as per sub-section (8) of section 509.

1 Substituted by the S.R.O. No. 212/2013, dt: 15/03/2013.,(w.e.f.01/04/2013). Prior to the Substitution it read as “(1) If the Secretary has assessed the property tax of a building as per sub-rule (2) or sub-rule (6) of rule 12 or if the secretary has modified the assessment of provisional property tax as per sub-rule (4) of rule 12”

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Vadakara Municipality v. Municipal Nikuthi Dayaka Samithi
Posted inKerala High Court Cases

Vadakara Municipality v. Municipal Nikuthi Dayaka Samithi

Municipality Act 1994 (Kerala) - Municipality (Property Tax, Service Cess and Surcharge) Rules 2011 (Kerala) - Rule 16 - Property Tax - Zonal Classification - Tribunal for Local Self-Government Institutions - Appeal Maintainability - Unregistered Association.
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