A property owner must appeal tax assessments timely when prior exemptions are found to be invalid under applicable law.

JUDGMENT

Dated this the 5^th day of March, 2026 Petitioner has approached this Court challenging Ext.P7, whereby a demand has been raised as per the provisions of the Kerala Building Tax Act, 1975 .

2. The property was purchased by the petitioner along with his brother as per Ext.P1 deed. While so, Ext.P2 notice was issued to show cause why the building tax should not be assessed on the said building, and Ext.P3 reply was filed. Thereafter the proceedings culminated in Ext.P7 proceedings directing the petitioner to remit an amount of Rs.58,225/- less Rs.85,975/- paid by the erstwhile owner.

Petitioner challenges the same in this writ petition.

3. The learned Government Pleader upon instructions submitted that exemption was granted to the erstwhile owner on the basis of Ext.R1(a) judgment for the reason that the building is used for educational purpose. Later, after transfer it was found that the same was not used for any educational purpose and proceedings were initiated for a fresh assessment. Thereupon Ext.P7 order was issued. The learned Government Pleader would further submit that Ext.P7 is an appealable order before the additional 7^th respondent, RDO, Tirur. The learned Government Pleader would further submit that going by Section 3 (b) of the Kerala Building Tax Act, 1975 , the action evidenced by Ext.P7 is perfectly legal and valid.

Taking into consideration the above facts and circumstances, the writ petition is disposed of as follows:-

Petitioner shall file an appeal before the additional 7th respondent within a period of three weeks from the date of receipt of a copy of this judgment. If such appeal is filed within the time granted by this Court, the same shall be treated as to have been filed within time. If such appeal is received appropriate orders shall be passed by the additional 7th respondent after affording an opportunity of being heard to the petitioner within an outer limit of three months thereafter. The interim order to continue till a decision is taken as directed above, on condition that the appeal shall be filed within the time granted as above.

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