No Double Tax After Building Regularization, Only Regular Rate Applicable: Kerala High Court

In the case of Koovatt Laila VERSUS State of Kerala, the Kerala High Court examined whether a Municipality could continue to impose double property tax on a building after its unauthorized construction had been regularized. The dispute arose when the 2nd Respondent, a Municipality, issued a demand notice seeking property tax at twice the regular rate, even after the building was formally regularized and issued an occupancy certificate. Unauthorized construction…