Revised Property Tax for Past 3 Years to be paid by Building Owners Liable after Adjusting Already Paid Amount: Kerala HC

The Kerala High Court ruled that building owners liable for revised property tax must pay the revised amount for the past three years after adjusting the amount already paid. This decision clarifies the applicability of revised property tax rates and the period for which they are effective. Owners are obligated to settle the differential amount for the retrospective period, ensuring that the updated tax structure is fully implemented while giving credit for previous payments.