Occupancy Certificate Not Final for Kerala Luxury Tax if Re-measurement Shows Larger Area

Sherly Thomas Nalpathamkalam Vs State of Kerala (Kerala High Court) In a ruling with implications for property owners across Kerala, the High Court of Kerala has affirmed that an Occupancy Certificate issued by a local authority is not the conclusive measure for determining a building’s plinth area when it comes to assessing taxes under the Kerala Building Tax Act. The court, in the case of Sherly Thomas Nalpathamkalam Vs. State of Kerala, upheld the state’s power to conduct independent re-measurements and levy luxury tax based on the findings, even if they contradict the area ment...