Kerala Municipality Act | Building Owners Liable To Pay Revised Property Tax For Past Three Years After Adjusting Previously Paid Amount: HC

The Kerala High Court ruled that building owners are liable to pay revised property tax for the past three years after adjusting previously paid amounts, in accordance with the Kerala Municipality Act. The court upheld the municipality's right to revise property tax rates and recover the differential amount for the preceding three years. This decision clarifies the retrospective applicability of revised property tax rates under the state's municipal laws and the obligation of property owners to pay the revised amounts, subject to adjustments for taxes already paid. It has significant implications for property owners in Kerala and the revenue collection of local bodies.