Kerala HC Upholds New Building Tax Assessment for Expanded Plinth Area

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...