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    <title>2022 (12) TMI 1327 - MADRAS HIGH COURT</title>
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    <description>Municipal property tax revision was examined on multiple grounds, including alleged State interference, adequacy of notice and objection disposal, use of Basic Street Rate for annual value, slab-based classification, and association standing. The Court treated the Finance Commission and executive inputs as advisory, accepted that the municipal bodies independently adopted the revisions, and found the notice-and-objection procedure substantially complied with despite criticism of its handling. It also held that the statute did not require a single exclusive valuation formula or mandatory resort to the Rent Control Act, and upheld the slab system as having an intelligible basis. Association writs were treated as maintainable in the public interest, while the revised demands were confined prospectively.</description>
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    <pubDate>Fri, 23 Dec 2022 00:00:00 +0530</pubDate>
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      <title>2022 (12) TMI 1327 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=432210</link>
      <description>Municipal property tax revision was examined on multiple grounds, including alleged State interference, adequacy of notice and objection disposal, use of Basic Street Rate for annual value, slab-based classification, and association standing. The Court treated the Finance Commission and executive inputs as advisory, accepted that the municipal bodies independently adopted the revisions, and found the notice-and-objection procedure substantially complied with despite criticism of its handling. It also held that the statute did not require a single exclusive valuation formula or mandatory resort to the Rent Control Act, and upheld the slab system as having an intelligible basis. Association writs were treated as maintainable in the public interest, while the revised demands were confined prospectively.</description>
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      <pubDate>Fri, 23 Dec 2022 00:00:00 +0530</pubDate>
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