The Kerala High Court has held that once tax has been assessed, the entire amount has to be paid, unless there are amnesty schemes.
The bench of Justice Bechu Kurian Thomas has observed that petitioner had even acquiesced into the order by paying the first instalment and thereafter he has turned around and now requests for acceptance of a portion of the amount in satisfaction of the entire tax assessed. Such a procedure is unheard in law.
The petitioner/assessee seeks for a direction to quash order and also for a direction to reconsider representation and assess building tax on petitioner’s building as per the plinth area in the plan approved by the local authority.
The Petitioner is the owner of a property situated in Resurvey No.199/25 and 199/26 of Block No.18 of Sulthan Bathery. The building was constructed by the petitioner pursuant to building permit and the owners were assessed to building tax to the tune of Rs.12,42,800.
Acquiescing into the order, the first instalment of the order of assessment was paid by the petitioner. In the meantime, the petitioner filed a request letter before the assessing authority to cancel the proceedings initiated against him by accepting a portion of the amount assessed and avoid further proceedings.
The letter was responded to by the assessing authority as per order stating that the assessment order was passed on 27.01.2023 and that since there was failure to pay the amount due, revenue recovery proceedings have already been recommended.
The Kerala Building Tax Act, 1975 provides for assessment of building tax. Once an order of assessment is passed, the assessing authority becomes practically functus officio for the purpose of building tax. The remedy of a person aggrieved by an order of assessment is to prefer statutory appeal and revision as provided under the Act.
The court held that in the absence of any statutory remedy invoked by the petitioner, the assessment order became final. Therefore recourse to Article 226 of the Constitution of India is not proper.
Case Details
Case Title: C.Y Cherian Versus State Of Kerala
Case No.: WP(C) NO. 13425 OF 2025
Date: 04/04/2025
Counsel For Petitioner: Nirmal V Nair
Counsel For Respondent: Jasmin M.M
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