Building Tax Payment Mandatory Post Assessment if not appeal filed: Kerala HC

C.Y Cherian Vs State of Kerala (Kerala High Court) The Kerala High Court addressed a petition filed by C.Y. Cherian seeking to quash an order (Ext.P3) and a direction for the reassessment of building tax on his property in Sulthan Bathery based on the plinth area approved by the local authority. The petitioner, having obtained a building permit (Ext.P1), was assessed a building tax of ₹12,42,800/-. The petitioner initially complied with the assessment by paying the first installment. Subsequently, he requested the assessing authority to cancel the recovery proceedings by accepting a portion ...