Kuwait Court of Cassation principle number 552

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 in the Executive Regulations of that Law. Objection is not confined to that grievance, nor is the assessment stipulated to be final. Its import. Failure to lodge a grievance does not prevent the owner from resorting to the ordinary courts to present his grievance or objection to the assessment. He may defend an action claiming the fees from him by such defence as he considers appropriate. Contravention thereof. Vitiates the judgment and requires its cassation. 19- Formal notice to the debtor:-