Kuwait Court of Cassation principle number 2354

Fees assessed on vacant land under Law 50 of 1994. A grievance against them may be submitted to the Ministry of Finance subject to the conditions specified in 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 submit a grievance does not prevent the owner from resorting - 439 - Procedure to the ordinary judiciary to present his grievance or objection to the assessment. He may defend the action claiming fees from him by such defenses as he sees fit. Contravention thereof. Vitiates the judgment and requires its cassation. - An action claiming payment by the Public Institution for Social Security:-