Writ Not Maintainable for Factual Errors in Building Tax Assessment: Kerala HC

Smt. Pathminim Legal Heir Vs State of Kerala (Kerala High Court) In the case of Smt. Pathminim Legal Heir Vs State of Kerala, the Kerala High Court addressed the issue of maintainability of writ petitions against orders of the First Appellate Authority under the Kerala Building Tax Act. The court’s decision clarifies the limits of judicial review and emphasizes the availability of revisional remedies in tax disputes. The appellant, Smt. Pathminim Legal Heir, challenged the judgment of the learned Single Judge who dismissed her writ petition challenging the order of the First Appellate Author...