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Building Tax Act 1975

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.