TaxTMI 
TaxTMI 
2009 (7) TMI 1406
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....ar K. Gopal, Binoy Vasudcvan and M.V. Mathai Muthirenthy, Advs. JUDGMENT C.N. RAMACHANDRAN NAIR, J. 1. W.P.(C) is filed by the petitioner who purchased an industrial plot with buildings thereon sold by the K.F.C. in Revenue Recovery proceedings for recovery of arrears due from the borrower. Even though petitioner paid full sale consideration to K.F.C., the Panchayat has demanded arrears o....
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....Section 203 of the Kerala Panchayat Raj Act creates a charge on the building for the property tax liability. Section 203 is as follows: Section 203. Property Tax.- (1) Every Village Panchayat shall in accordance with the rules prescribed for the purpose levy a property tax on all buildings and land appurtenant thereto situated within the Panchayat area and not exempted under this Act at s....
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....le property, if any, found within or upon the same and belonging to the person liable to such tax. The question to be considered is whether the encumbrance referred to in Section 60 of the R.R. Act takes in statutory charge for property tax covered under Section 203(3) of the Panchayat Raj Act. Section 60 of the R.R. Act does not exclude operation of provisions of other statutes for the propert....
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....t for the belated payment of arrears of tax. Interest for the arrears of property tax is, therefore, waived on condition that petitioner pays the entire arrears before 31.10.2009. However, if payment is not made as above, then petitioner will forfeit the waiver of interest granted by this Court in this judgment. 3. So far as arrears of water charges is concerned, there is nothing on record to i....