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 of the assessed amount as full settlement. This request was denied by the assessing authority via Ext.P3, which stated that the assessment order was passed earlier, and due to non-payment of the full amount, revenue recovery proceedings had been recommended. The petitioner challenged this communication before the High Court.
The Kerala High Court, after hearing the arguments, dismissed the writ petition. The court emphasized that under the Kerala Building Tax Act, 1975, once a tax assessment order is issued, the assessing authority’s role is essentially complete for that particular tax period. The Act provides specific statutory avenues for individuals aggrieved by an assessment order, namely appeal and revision. In this case, the petitioner failed to utilize these statutory remedies, allowing the assessment order to become final. Therefore, the High Court deemed recourse to Article 226 of the Constitution of India as inappropriate. Furthermore, the court noted the petitioner’s initial acceptance of the assessment by paying the first installment, highlighting that his subsequent request to settle the entire tax liability by paying only a portion is legally unsound. The court firmly stated that once tax has been assessed, the full amount must be paid unless the government introduces specific amnesty schemes. Consequently, the High Court found no merit in the petition but clarified that its dismissal was without prejudice to any other remedies available to the petitioner under the relevant Act.
