Kerala Building Tax Act, 1975 | Buildings To Be Assessed Separately If Structurally Different: High Court

Case: E.K. Anil v. Tahasildar & Ors.

Coram: Justice Shoba Annamma Eapen

Case No.: WP(C) NO. 3848 OF 2012

Court Observation: “For assessment of building tax, if structures are different, the buildings have to be assessed separately and the only exception is that it should not be an appurtenant building for more enjoyment of the main building”.

“Therefore, separate building tax assessment has to be made in the name of the very same person for all the buildings constructed or repaired by him, which attract liability. However, for the purpose of assessment of building tax, there is no provision in the Act to make only a single assessment for the plinth area of the building constructed by a person. The same person can be subject to separate assessment for building tax for each and every building,”

“The charge is on the building as such and not with reference to its owner. Therefore, the 17 buildings, which are structurally different with separate numbers, have to be assessed separately,”

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Keywords

Kerala Building Tax Act, 1975, Buildings To Be Assessed Separately If Structurally Different, Kerala High Court