Kuwait Court of Cassation principle number 744

Fees assessed on vacant land under Law 50 of 1994. A grievance against them may be lodged with the Ministry of Finance subject to the conditions specified by the Implementing Regulations of this Law. Objection is not confined to this grievance, nor is the assessment stipulated to be final. Its implication. Failure to lodge a grievance does not prevent the owner from resorting to the ordinary judiciary to present his grievance or objection to the assessment. He may defend an action claiming the fees from him with whatever defence he sees fit. Contravention thereof. Vitiates the judgment and requires its cassation. - 500 - Procedure