Absence Of Formal Demand Notice For Property Tax During Pendency Of Litigation Does Not Absolve Assessee's Obligation To Pay: Kerala High Court

The Kerala High Court ruled that the absence of a formal demand notice for property tax during the pendency of litigation does not absolve the assessee's obligation to pay such tax. The court clarified that while legal proceedings might be ongoing, the inherent liability to pay property tax continues. This decision emphasizes that property owners cannot escape their tax obligations merely due to the lack of a specific demand notice if the tax is otherwise due and the property falls within the taxable ambit. It reinforces the principle of continuous tax liability for property owners.