Corporation property tax
I have been given judgement by the taxation appeals tribunal ordering the Corporation Authorities to fix and collect the difference of tax since the tribunal judicial Officer re valued the annual and half year rental values. The Corporation Authorities issued notice of demand during the year 2008 demanding tax which was enhanced.
The Judicial Officer's order is as follows:-
The point for consideration is:
1. Whether the enhanced property tax is proper or not ?
Heard both sides. Persuade the records. Admittedly appellant is the owner of the building. The building is situated in Erulappan Street, Elephant Gate. In this area, the rate per sq.ft.for owner residential is RS.1.15/- tenant commercial is RS.4.50/-.
I have verified the working sheet. After giving owners concession, age and extent the revised monthly rental values works out to RS. 12460/-. The Commissioner has fixed it as RS.22165/- is on the higher side. Which requires modification and the appellant deserves tax rebate. Further claiming arrears of tax from 2/1999-2010 is baseless and barred by limitation. The tax fixed by the Commissioner is not correct.
In the result the appeal is allowed tax is modified and reduced as per the rental value RS. 12460and annual value is RS.136063/- and half yearly tax is fixed as Rs. 16872/-. Appellant is directed to pay arrears from 2/2009-2010.
But the problem is the Corporation Authorities are demanding arrears of enhanced tax difference from 2/1999-2000 saying reassessment of tax by the tribunal is from 2/2009-2010.
Can I appeal against the Corporation Authorities demand? Kindly clarify.