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45 Priyanka Shivaraman   21 October 2023

Advise required on property tax

After the judgments by the High Court and Supreme Court, which declared certain rules and provisions related to the Capital Value system as ultra vires and struck down MCGM's ability to levy taxes retrospectively for the period from April 2010 to March 2012, Whether MCGM's is having  legal authority to inspect properties and ask owners to file returns based on the Capital Value system , regarding area of the property etc.The courts have made it clear that the retrospective application of the Capital Value system is not permissible.The MCGM is inspecting properties or asking for property tax returns based on the Capital Value system fresh now, it might be advisable to consult with a legal expert or approach the appropriate authorities to address this matter, as it seems to be in contradiction with the judgments of the High Court and Supreme Court. 

Kindly advise on this.



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 3 Replies

T. Kalaiselvan, Advocate (Advocate)     21 October 2023

The civic authority cannot disobey or defy the high court or supreme court orders and they cannot continue to do the acts which were declared ultra vires by court competent.

If you are aggrieved by the acts of the local civic body, then you may file a petition before the taxation appellate tribunal and get the relief and remedy accordingly

45 Priyanka Shivaraman   23 October 2023

After the judgments by the High Court and Supreme Court, which declared certain rules and provisions related to the Capital Value system as ultra vires and struck down MCGM's ability to levy taxes retrospectively for the period from April 2010 to March 2012, Whether MCGM's is having  legal authority to inspect properties and ask owners to file returns based on the Capital Value system , regarding area of the property etc.The courts have made it clear that the retrospective application of the Capital Value system is not permissible.The MCGM is inspecting properties or asking for property tax returns based on the Capital Value system fresh now, it might be advisable to consult with a legal expert or approach the appropriate authorities to address this matter, as it seems to be in contradiction with the judgments of the High Court and Supreme Court.  Kindly advise on this.

Read more at: https://www.lawyersclubindia.com/forum/advise-required-on-property-tax-231494.asp

P. Venu (Advocate)     23 October 2023

What are the judgments being referred? No definite suggestion is possible unless the judgments are perused and the factual context of the MCGM's alleged overreach is disclosed.


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