J&K Municipal Corporation Act amendments challenged in High Court over property tax implementation
High Court issues notice to Government on plea challenging property tax implementation in Jammu and Kashmir
12-05-2023 : The High Court has issued a notice to the Government in response to a plea challenging the incorporation of provisions in the Municipal Corporation Act by implementing property tax in Jammu and Kashmir. The plea has been filed by Hanan Moumin Khan, who is challenging the constitutionality of Section 96 of the J&K Reorganization Act 2019. The petitioner argues that under the garb of this section, a few provisions have been incorporated, including the implementation of property tax within the Municipal jurisdiction of Srinagar city, through a notification issued by the Principal Secretary to Government, Housing & Urban Development Department.
The petitioner’s counsel has submitted that the amendments carried out in the J&K Municipal Corporation Act, 2000 are violative of the provisions of the Constitution of India. The petitioner seeks the protection and enforcement of fundamental, Constitutional, legal, and statutory rights as vested by law and Constitution in the matter of occupation, possession, exercise, and enjoyment of the right to property.
Justice Vinod Chatterji Koul has issued notice of four weeks to the Secretary, Legislative Department, Ministry of Law & Justice Government of India, Secretary J&K and Ladakh Affairs Division, Ministry of Home Affairs, North Block, New Delhi, and Principal Secretary to Government, Housing & Urban Development Department J&K UT for filing a reply to the petition within four weeks.
The Jammu & Kashmir Municipal Corporation Act, 2000 has been amended and repealed by incorporating new substantive provisions of law in the said Act which were not part of the said Act before the appointed day. Consequently, this creates an unconstitutional and illegal liability on the petitioner to pay property tax, which was previously unknown to the petitioner.
The petitioner seeks striking down of Section 96 of the Jammu & Kashmir Reorganization Act, 2019, and implementation of the impugned order dated 21.02.2023, which provides therein the imposition of property tax on citizens of J&K.