https://www.taxtmi.com/caselaws?id=153158 Where municipal consolidated rate is statutorily apportioned between owners and occupants, tenants, sub-tenants and occupiers are entitled to notice and an effective opportunity to participate in assessment and reassessment. The appeal remedy is not rendered illusory by a pre-deposit requirement: each aggrieved occupant may appeal on depositing only the portion of tax or surcharge attributable to that person. The recovery and apportionment scheme, including the fiction treating apportioned tax as rent for recovery, is valid when confined to enforcement and read harmoniously with tenancy law. The legal position was stated to apply only to pending and future proceedings, not concluded matters. en-us Mon, 25 Aug 2003 00:00:00 +0530 Mon, 05 Aug 2013 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153158 Where municipal consolidated rate is statutorily apportioned between owners and occupants, tenants, sub-tenants and occupiers are entitled to notice and an effective opportunity to participate in assessment and reassessment. The appeal remedy is not rendered illusory by a pre-deposit requirement: each aggrieved occupant may appeal on depositing only the portion of tax or surcharge attributable to that person. The recovery and apportionment scheme, including the fiction treating apportioned tax as rent for recovery, is valid when confined to enforcement and read harmoniously with tenancy law. The legal position was stated to apply only to pending and future proceedings, not concluded matters. Case-Laws Indian Laws Mon, 25 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153158