Absence of Formal Demand Notice for Property Tax During Ongoing Litigation Doesn’t Waive Assessee’s Liability to Pay: Kerala High Court

The case revolves around a property tax dispute between the Corporation of Cochin and Vinu Koshy Abraham, a resident of Australia, represented by his Power of Attorney holder and father M.K. Abraham, resident of Ernakulam. The issue dates back to the construction of a building in 2001 based on an approved plan that included designated recreational areas and a car parking space. Though the occupancy certificate and completion certificate were…