Topic
Property tax in India is a municipal levy imposed on land and buildings, governed by state-specific municipal laws and subject to procedural safeguards like natural justice.
Bombay High Court held auction purchasers under IBC are liable for property tax only from the sale certificate date, not prior periods. This protects purchasers from pre-CIRP municipal dues and ensures municipal corporations cannot demand historical tax from new owners.
Bombay High Court rules that property owners must provide concrete evidence to challenge rateable value assessments under the BPMC Act, shifting the onus away from municipal corporations. The judgment reinforces procedural rigor in property tax appeals, impacting all assessees contesting municipal valuations.
Bombay High Court rules that Section 209 of the Mumbai Municipal Corporation Act requires individual property tax billing based on rent shares, not collective liability. The Court quashed BMC demand notices issued to non-defaulting occupiers, limiting recovery to the defaulter and capping the petitioner’s liability at Rs. 67,071, reinforcing statutory compliance in municipal tax assessments.
MP High Court reaffirms that municipal corporations cannot resort to sealing premises as a coercive measure for property tax recovery, as it violates principles of natural justice. The ruling mandates authorities to pursue lawful recovery mechanisms under municipal statutes, protecting property owners from arbitrary administrative actions.
Madhya Pradesh High Court rules that municipal corporations cannot seal properties for tax recovery without first adjudicating objections and providing a reasoned order. The decision reinforces procedural fairness, directing Indore Municipal Corporation to de-seal properties pending hearing on tax disputes.
Allahabad High Court upholds Municipal Commissioner's authority to revise property taxes using DM circle rates and road width under U.P. Municipal Corporations Act, 1959.
Bombay High Court holds that change in ownership justifies reassessment of property tax; burden lies on assessee to prove procedural violation.
Bombay High Court holds that payment of property tax, electricity bills, or long possession does not regularise unauthorised structures on public streets under BMC Act Section 314.