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N.J. Sebastian v. Revenue Divisional Officer

  • Tax

Building Tax Act, 1975 (Kerala)Though the statutory remedy of revision against the assessment of building tax stood foreclosed by the period prescribed thereunder, it will be open to the petitioner to challenge the determination of plinth area even at a subsequent stage when faced with a demand of luxury tax based on the plinth area of the building in question. [Para 21]

Building Tax Act, 1975 (Kerala)Section 13 (3) Power of Revision of the District CollectorEven if sufficient cause is shown for not presenting the appeal within the stipulated period of 30 days, the District Collector could not have admitted and entertained the revision petition. [Para 17]