Liability to pay Property tax on Building arises only after Issuance of Occupancy Certificate: Kerala HC [Read Order]

Liability - pay Property tax - Building arises- Issuance - Occupancy Certificate - Kerala HC - taxscan

The Kerala High Court has recently held that Municipality should only issue demand notices for property tax from the date of issue of completion certificate. The building for which the impugned demand notices have been issued is a multi storied apartment constructed by the petitioner. The completion certificate was issued in respect of the said…

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