Kuwait Court of Cassation principle number 4369

Fees assessed on vacant land under Law 50 of 1994. A grievance against them may be submitted to the Ministry of Finance under the conditions specified by that law’s implementing regulations. Objection is not restricted to this grievance, nor is the assessment stipulated to be final. The consequence. Failure to submit 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 demanding the fees from him with whatever defence he deems appropriate. Contravention of that. Vitiates the judgment and requires its cassation. - 771 - Procedure Costs of the action - in general:-