https://www.taxtmi.com/caselaws?id=25950 Section 100 of the Kerala Municipalities Act treats a building and its appurtenant site or adjacent premises as one unit, and separate assessment is permissible only where ownership of the building and land differs; on the stated facts, where ownership was unified, the separate assessment of appurtenant land was unsustainable. Municipal assessment and appellate disposal were also quasi-judicial in character and had to comply with fairness, including consideration of objections, disclosure of adverse material, a hearing where requested, and a reasoned order; the failure to do so vitiated the proceedings and required reconsideration after notice and hearing. en-us Mon, 09 Dec 1985 00:00:00 +0530 Mon, 01 Feb 2010 18:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25950 Section 100 of the Kerala Municipalities Act treats a building and its appurtenant site or adjacent premises as one unit, and separate assessment is permissible only where ownership of the building and land differs; on the stated facts, where ownership was unified, the separate assessment of appurtenant land was unsustainable. Municipal assessment and appellate disposal were also quasi-judicial in character and had to comply with fairness, including consideration of objections, disclosure of adverse material, a hearing where requested, and a reasoned order; the failure to do so vitiated the proceedings and required reconsideration after notice and hearing. Case-Laws Income Tax Mon, 09 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25950