Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: TAX RATES - GOODS TAXABLE @ 4% :: TDS :: ACCOUNTING STANDARD :: Central Excise rule to resale the machines to a new company :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT RATES :: empanelment :: ARTICLES ON INPUT TAX CREDIT IN VAT :: articles on VAT and GST in India :: VAT Audit :: list of goods taxed at 4% :: ACCOUNTING STANDARDS :: cpt :: due date for vat payment :: form 3cd
 
 
General »
 Shah gets notices over civic tax dues
 Tax revenue down in first six months after prohibition
 Post demonetisation, Income Tax department sends 30 cases of irregularities to Enforcement Directorate, CBI
 Don’t rush into a new tax without being prepared
 Can’t tax income from palace rent: Supreme Court
  Withdrawal of Legal Tender Character of the existing Bank Notes in the denominations of ₹ 500/- and ₹ 1000/- (Updated as on November 30, 2016)
 Cases for tax scrutiny will be selected by machines
 Time to revisit 1997 direct tax rates, says P Chidambaram
 Lok Sabha passes Bill to tax black money deposits post demonetisation
 Last day to pay property tax with old notes
 Income tax department asks IDS declarants to pay tax by 30 November

Proper notice must to hike property tax
October, 10th 2013

The Brihanmumbai Municipal Corporation cannot hike property tax without serving proper notice on the property's owner or occupier, the Bombay high court has said. Eleven years after the BMC asked some Girgaum residents to pay extra tax, Justice S S Shinde came to their aid and said the pasting of notice on the property "cannot be accepted".

"In the light of provisions, it is incumbent upon commissioner to give special written notice to the owner or occupier," the judge said dismissing a BMC appeal.

The Bombay high court has noted that as per the BMC Act, a notice to hike property tax has to be served on the owner or the occupier of the building or land. If the owner or occupier is not found, it has to be given to an adult family member or domestic help. If no one is available then it has to be affixed on a conspicuous part of the property.

Dismissing a BMC appeal against an order of the small causes court the judge held that a special notice has to be served "...so that (he) should know which aspects he has to answer in the notice. The contents of the notice assumes importance as much as the assessee... gets an opportunity to defend his case".

Justice Shinde said the BMC did not submit any evidence showing that it tried to serve notice on the property owners or explaining why the notices were not served at their residential addresses.

The dispute dates to 2002, when the residents of a flat in a Girgaum building were told in a letter dated March 4 that they were liable to pay property tax from April 2001 at an increased rate. It gave them 15 days to lodge a complaint.

The residents said the notice was received in the second week of March 2002 and that they had already paid the taxes till March 31, 2002. They moved the small causes court, which held that the BMC could not have increased the rateable value of the property without giving special notice to the assessee and giving opportunity of personal hearing. The BMC filed an appeal in the HC.

While dismissing the appeal, the judge cited an earlier order of the court that "if the reassessment order is without notice or if said order does not disclose the basis on which reassessment was made, the said reassessment order revising the assessment cannot be sustained".

The HC has stayed its order for four weeks to allow the corporation to file an appeal.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Software Outsourcing Company Offshore Software Outsourcing Software Outsourcing Company India Offshore Outsourcing Company India Software BPO Software Business Process Outsourcing Software Outsourcing India Offsho

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions