Once Tax Has Been Assessed, Entire Amount Has To Be Paid, Unless There Are Amnesty Schemes: Kerala High Court

The Kerala High Court stated that once tax has been assessed, entire amount has to be paid, unless there are amnesty schemes. “The assessee had even acquiesced into the order by paying the first instalment and thereafter he has turned around and now requests for acceptance of a portion of the amount in satisfaction of the entire tax assessed. Such a procedure is unheard in law. Once tax has been assessed, the entire amount has to be paid, unless there are amnesty schemes,” stated the bench of Justice Bechu Kurian Thomas. In this case, the assessee/petitioner is the owner of a property. The building was constructed by the assessee pursuant to permit and thereafter the owners were assessed to building tax to the tune of Rs.12,42,800/-. Acquiescing into the order, the first instalment of the said order of assessment was paid by the assessee. In the meantime, assessee filed a request letter before the assessing authority to cancel the proceedings initiated against him by accepting a portion of the amount assessed and avoid further proceedings. The said letter was responded to by the assessing authority as per order stating that the assessment order was passed on 27.01.2023 and that since there was failure to pay the amount due, revenue recovery proceedings have already been recommended. The assessee/petitioner has challenged the order passed by the assessing authority and also requests to assess building tax on his building as per the plinth area in the plan approved by the local authority. The bench stated that the Kerala Building Tax Act, 1975 provides for assessment of building tax. Once an order of assessment is passed, the assessing authority becomes practically functus officio for the purpose of building tax. The remedy of a person aggrieved by an order of assessment is to prefer statutory appeal and revision as provided under the Act. In the absence of any statutory remedy invoked by the petitioner, the assessment order became final. Therefore, recourse to Article 226 of the Constitution of India is not proper, added the bench. In view of the above, the bench dismissed the petition. Case Title: C.Y Cherian v. State of KeralaCitation: 2025 LiveLaw (Ker) 238 Case Number: WP(C) NO. 13425 OF 2025 Counsel for Petitioner/ Assessee: Nirmal V Nair Counsel for Respondent/ Department: Jasmin M.M Click Here To Read/Download The Order

Once Tax Has Been Assessed, Entire Amount Has To Be Paid, Unless There Are Amnesty Schemes: Kerala High Court

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