The Kerala High Court has ruled that the absence of a formal demand notice for property tax during the pendency of litigation does not absolve the assessee’s obligation to pay the assessed tax. The Division Bench, comprising Justices A.K. Jayasankaran Nambiar and P.M. Manoj, emphasized that once property tax is assessed, the liability to pay it rests with the assessee. Even if litigation is ongoing, this liability remains, and the absence of a formal demand notice does not negate the obligation to pay the tax.

This decision underscores the principle that legal disputes do not suspend statutory obligations, such as the payment of property taxes. Property owners are advised to continue fulfilling their tax liabilities to avoid potential penalties or interest charges, irrespective of any ongoing litigation concerning the assessment or amount of the tax.

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