The annual valuation and the related property tax is determined unilaterally and there is no transparency w.r.t how the numbers have been arrived at. Appeal against such rates is extremely cumbersome and time consuming through MAT i.e. Tribunal, etc. It is reported that it takes at least 3-4 years to get any result out of this process. KMC is levying property tax but does not assume any responsibility for supplying acceptable quality water. Consequently, the housing estates are being compelled to source their water requirements by digging deep tube wells affecting groundwater depletion as well as very high content of undesirable minerals and often accompanied with very foul and objectionable odour. Is it fair on the part of KMC for sanctioning building plans without any ownership on services to be rendered? Yes, the payment options are available on-line, but quite often the NetBanking does not work, thereby forcing the use of credit or debit cards incurring additional charges. While most utility services are offering discounts for on-line payments in Kokata, KMC has its own style of levying convenience fees.