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Kerala HC Upholds New Building Tax Assessment for Expanded Plinth Area
Case Law Details
- Case Name
- P. T. Vincent Vs State of Kerala (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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P. T. Vincent Vs State of Kerala (Kerala High Court)
The Kerala High Court in P. T. Vincent vs State of Kerala considered a challenge to a reassessment of building tax under the Kerala Building Tax Act, 1975. The petitioners, joint owners of a building in Thodupuzha Village, initially obtained a permit for a plinth area of 3,641.32 square meters. In the first phase, they completed construction with a plinth area of 2,332.42 square meters, for which the building tax was assessed and paid at Rs. 3,92,400.
Subsequently, the petitioners carried out additional construction, increasing the total pli...
