Municipal authorities must determine each structure’s taxability independently according to its nature and use.

The appellant association challenged municipal tax demands for the period from the first half of assessment year 2022–23 to the second half of 2025–26, seeking their quashing and a refund of ₹2,00,000.

The property complex contains a Kalyanamandapam, dining area and temple.

The appellant said these structures had been separately assessed, with the temple exempted, and objected to their being treated together as a commercial property.

The Single Judge directed a joint inspection, due notice and determination of tax liability, observing that a single assessment was required for the complex.

The appellant appealed, apprehending that this observation would result in a common commercial assessment.

Whether the Single Judge’s observation concerning a single assessment required the Corporation to assess all structures in the complex together.

Whether the appellant’s apprehension of a common commercial assessment warranted appellate directions.

The Court identified no particular statutory provision or precedent as the basis for its decision.

It applied the general requirement that municipal tax liability be determined under the applicable statutory provisions, following inspection and due notice, and that the taxability of the respective structures be considered on their own merits.

The Single Judge had also referred to limitation periods under the applicable Act and Rules when addressing any past arrears.

The Division Bench read the Single Judge’s order as requiring inspection, notice and a lawful determination of tax liability—not as dispensing with the authorities’ duty to consider the nature, use and taxability of each structure independently.

Because the appeal rested on an apprehension about how the order might be implemented, rather than an established decision to impose a common commercial assessment, that apprehension alone did not justify further appellate directions.

No costs were ordered, and the connected miscellaneous petition was closed.