Property tax assessment must comply with the revised statutory framework, emphasizing plinth area over annual rental value.

J U D G M E N T

The petitioners are aggrieved by the rejection of the request submitted by them, for revising the property tax based on the plinth area. The property tax for the petitioners’ building was assessed on the basis of annual rental value, which according to the petitioners, is higher than the rate as per rate to be fixed based on the plinth area. As per Sec.233 of the Kerala Municipality Act , as amended in the year 2014, the tax has to be assessed based on the plinth area and not on the annual rental value. Since the assessment of tax of the petitioners’ property was based on annual rental value, the application for revision of property tax was submitted but the same was rejected as per Ext.P5. The petitioners rely on Ext.P7 judgment, wherein this Court ordered to consider the revision of tax based on plinth area for the period after 2014, in similar circumstances.

2. After hearing the learned counsel for the petitioners and the learned standing counsel for the respondents, I am of the view that, a similar direction can be issued in this case as well, by interfering with Ext.P5 order.

Accordingly, this writ petition is disposed of quashing Ext.P5, with a direction to the respondents to refix the property tax payable by the petitioners in respect of their building based on plinth area for the period after the amendment was brought to Section 233 of the Kerala Municipality Act . The same shall be done after hearing the petitioners.

Sd/-