The Calcutta High Court struck down parts of the Kolkata Municipal Corporation Amendment Act, 2022, invalidating retrospective property tax provisions. Justice Gaurang Kanth held such validation clauses unlawful, protecting petitioners from revived liabilities of Rs 11.24 crore demands.
The Small Causes Court Hyderabad criticized the Greater Hyderabad Municipal Corporation for failing to follow due procedure in a property tax assessment case, directing municipal officials to strictly comply with statutory requirements before issuing or finalizing tax demands.
