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Issues:
1. Incorrect assessment and demand of property tax after the death of the petitioner's father. 2. Dispute over the assessment of building tax and land tax. 3. Allegation of suppression of material facts by the petitioner regarding the letting of the building. 4. Interpretation of Section 100 of the Kerala Municipalities Act regarding assessment of property tax. 5. Quasi-judicial nature of the assessment and appeal process under the Taxation and Finance Rules. Analysis: 1. The petitioner's late father owned a building that became vacant after his death. The Municipal Commissioner proposed a revision of property tax, despite the petitioner's objection informing about the father's demise. The petitioner appealed against the increased tax, but notices and orders continued to be addressed to the deceased father, leading to confusion and incorrect demands. 2. The petitioner contested the arbitrary assessment of building tax and the demand for land tax, citing provisions of the Kerala Municipalities Act and the Kerala Buildings (Lease and Rent Control) Act. The petitioner argued that fair rent should be the basis for determining property tax, emphasizing the need for a reasonable assessment process. 3. The respondent alleged that the petitioner suppressed facts about renting the building, but the petitioner maintained that the building was unoccupied. The respondent's reliance on tenant statements and justifications for the tax assessments were disputed by the petitioner. 4. Section 100 of the Kerala Municipalities Act governs property tax assessment, emphasizing the annual letting value for determining tax. The judgment highlighted the need for accurate assessment based on the rent realizable by the landlord, as established in previous legal precedents. 5. The judgment emphasized the quasi-judicial nature of the assessment and appeal process under the Taxation and Finance Rules. It outlined the necessity for a fair hearing, disclosure of relevant materials, and adherence to procedural requirements in disposing of appeals related to tax assessments. Overall, the court directed the appellate authority to reconsider the petitioner's appeal, ensuring a fair assessment based on legal provisions and precedents. The judgment emphasized the importance of transparency, adherence to rules, and providing the appellant with a proper hearing before making tax-related decisions.
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