Payment Of Building Tax Without Protest Can’t Estop One From Later Claiming Exemption: Kerala HC [Read Judgment]

Self-imposed limitation under Article 226 on the alternative remedy cannot be invoked in the face of the authority’s lacking the power, the Court said.The Kerala High Court in Rev. Msgr Philip Njaralakkatt vs. State of Kerala, has held that payment of building tax even without protest could not come in one’s way to raise a plea, at a later instance, against it being compelled to pay the...