Kerala Court April 2004 Judgments
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Jayarajan Vs. Vadakara Nagarasabha
Court: Kerala
Decided on: Apr-02-2004
Reported in: 2004(2)KLT672
Kurian Joseph, J.1. Liability to pay property tax to the local authority is that of the owner of the building. But, if the owner defaults, is the occupier liable?2. Petitioner in these three cases are tenants. The tenanted premises are put to the use of running educational institutions. Under Section 235(1)(d) of the Kerala Municipality Act, 1994 (hereinafter called 'the Act'), the exemption from payment of property tax is available only to 'buildings recognised by the Government or registered with the Municipality under this Act and owned and occupied by educational institutions and used only for teaching and libraries open to public'. There is no dispute that in these cases, the petitioners are tenants and they are paying rent to the respondents landlords. Therefore, the only issue to be decided in these cases, is as to whose liability it is to pay the tax. Shri Parthasarathy, learned counsel appearing for the petitioners, placing reliance on Sections 237 and 238 of the Act, contends...
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