Absence of Formal Demand Notice for Property Tax Does not Let

The Kerala High Court has delivered a judgment clarifying that the absence of a formal demand notice for property tax does not absolve an assessee of their fundamental obligation to pay the tax. The court stated that the duty to pay property tax is a statutory obligation that arises automatically. While a demand notice is a procedural step for recovery, its non-issuance does not extinguish the underlying liability of the property owner. This ruling came in a case where a property owner had contested the tax liability, citing the lack of a formal notice from the municipal authorities. The High Court held that ignorance of the law is not an excuse and that property owners are expected to be aware of their tax obligations and make payments in a timely manner. This decision reinforces the principle of statutory liability and prevents property owners from evading taxes on procedural technicalities.