Property Tax Can't Be Levied Without Following Statutory Assessment Procedure U/S 233 Of Kerala Municipality Act: High Court

The Kerala High Court has ruled that property tax cannot be levied without following statutory assessment procedure under Section 233 of the Kerala Municipality Act. This significant judgment emphasizes the importance of due process and adherence to legal procedures in municipal taxation. The court clarified that local bodies cannot arbitrarily impose property tax without conducting a proper assessment as mandated by the relevant statute, ensuring transparency and fairness in the taxation process for property owners.