HC rules property tax applies post-occupancy certificate

18 Dec 2023 CW Team

The high court has observed that property tax on a building can only be imposed after its completion, until which time the levy applies solely to the vacant or open land. In response to the petition filed by M/s BM Habitat, Justice Suraj Govindaraj has directed the Mysuru City Corporation to collect property tax for the petitioner's multiplex building on Vinobhanagar Road, Jayalakshmipuram, starting from April 25, 2011?the date when the occupancy certificate was issued.

The building had received plan sanction on January 18, 2006, and a commencement certificate on May 3, 2007. Despite completing construction on December 2, 2010, the occupancy certificate was only granted on April 25, 2011. Subsequently, on May 2, 2015, the city corporation issued a notice demanding property tax payment from January 17, 2008, citing the expiration of the two-year validity of the sanctioned plan.

Despite a high court order for reconsideration on February 16, 2018, the city corporation persisted in its demand for property tax from January 17, 2008, leading to further legal proceedings. The petitioner explained that construction was delayed until July 2010 due to the necessity of obtaining a no-objection certificate from the deputy commissioner for operating a multiplex and the delayed issuance of fire clearance. The occupancy certificate, crucial for property tax eligibility, was finally granted on April 25, 2011.

Justice Suraj Govindaraj acknowledged a significant delay on the part of the corporation in inspecting the property and issuing the occupancy certificate. Emphasising that there is no evidence showing the petitioner's use or occupation of the property before the certificate's issuance, the judge stated that property tax applies only after completion, post-occupancy certificate issuance.

Infrastructure Urban

10 Mar 2026

ABB to Invest Rs 6.25 Billion to Expand India Manufacturing

ABB recently announced plans to invest approximately Rs 6.25 billion ($75 million) in India during 2026 to expand its manufacturing footprint and research and development capabilities. The investment follows more than $35 million spent in 2025 and reflects the company’s continued focus on strengthening its ‘local-for-local’ strategy in the country.The investment will support ABB’s Electrification, Motion and Automation businesses and expand manufacturing capacity for infrastructure sectors such as renewable energy, metro rail, data centres and industrial applications. Approximately 300..

Six WOLFF Cranes Handle 60,000 m³ Concrete for German Hospital

Six WOLFF tower cranes are playing a key role in constructing a new hospital complex in Memmingen, Germany, supporting large-scale material handling for the project. The facility is being built on a 7.7-hectare site and will feature six floors, around 480 beds and a gross floor area exceeding 75,000 sq m.Building shell works began recently in February 2025. One WOLFF 6531.12 Cross crane supported early site preparation before being dismantled in autumn 2025, while five remaining cranes continue operations. Over an average deployment period of 16 months, the cranes are expected to move approxim..

REC Funds Rs 115.6 Million CSR Support for Bihar Eye Hospital

REC recently committed Rs 115.6 million under its Corporate Social Responsibility (CSR) programme for the procurement of clinical and non-clinical equipment at Sankara Eye Hospital in Saharsa, Bihar. The initiative aims to strengthen healthcare infrastructure and improve access to specialised eye care services in the region.A Memorandum of Agreement (MoA) was recently signed between Pradeep Fellows, Executive Director (CSR), REC Limited, and Wg Cdr V. Shankar (Retd), Trustee and Executive Director of Sankara Eye Hospital, at the REC office in the SCOPE Complex, New Delhi.The support is expecte..