My house in Bilaspur is being assessed at an unrealistic high value for property tax, how can I challenge it under state property tax rules?

Detailed Legal Analysis

Property tax is levied under Chhattisgarh Rent Control Act 2011 based on the annual rateable value or unit area method notified for Bilaspur. The Chhattisgarh High Court has held that the assessment must be based on reasonable classification and not arbitrary enhancement.

You can file a revision petition before the municipal assessment court within the limitation period, enclosing proof of comparable properties and structural defects. A reduced assessment follows if the property is self-occupied or unused for part of the year.

Interest accrues on unpaid tax, so pay under protest and seek refund or adjustment after revision. Unauthorised additions are assessed separately and cannot be regularised merely by paying tax.

The revised demand is appealable to the state appellate tribunal and further to the Chhattisgarh High Court in writ jurisdiction.