Property Tax – Liability of previous owner cannot be saddled on new owner of the property

On 5.12.2017, the said property was sold to Respondent nos.4 and 5 during occupation of the said premises by Respondent No.3.

On 3.9.2015, the Respondent No.2 purchased the said property from Respondent Nos.4 and 5.

The Corporation had raised several notices for outstanding property tax from 2008.   On 29.7.2010, the notice was issued to the Respondent No.3 to pay arrears of property tax with penalty and other charges to the tune of Rs.1,33,48,898/- for the period commencing from 1.6.2008.

This was challenged in the Civil Court, Rajkot and the Respondent No.3 deposited 75% of the bill amount in the Court.

Demand notice for 2011-2012 was issued to the Respondent No.3 for property tax.  This was also challenged in the Civil Court and the Respondent no.3 had deposited 75% of the bill amount. 

By the notice dated 11.3.2016, the property for 2015-2016 was demanded but outstanding dues of Rs.2,97,02,324/- was also claimed.