Kerala HC Quashed Building Tax Assessment for Failure to Refer Exemption Claim to Government

VPK Motors Pvt. Ltd Vs State of Kerala (Kerala High Court) The petitioner owned a building used for operating a Toyota vehicle dealership, comprising a showroom, workshop, and service center. The dispute concerned whether the building qualified for exemption from building tax under Section 3(1)(b) of the Kerala Building Tax Act, 1975. An assessment order imposed a building tax liability of ₹31,52,700. The petitioner applied to the Government seeking exemption and simultaneously challenged the assessment before the High Court, which directed the petitioner to pursue the statutory appellate re...