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2026 Supreme(Online)(Ker) 16565

IN THE HIGH COURT OF KERALA AT ERNAKULAM
VIJU ABRAHAM, J
MUHAMMED HARSHAD – Appellant
Versus
THE TAHSILDAR - PONNANI – Respondent


Advocates:
For the Appellants/Petitioners: SRI.S.RUSSEL, SHRI.HAMZATH ALI V.K., SHRI.NIKHIL CHANDRAN T.
For the Respondents: GP - JASMIN

Table of Content
1. challenging tax assessment under the kerala building tax act. (Para 1 , 2)
2. legitimacy of appeal process and tax exemptions. (Para 3)

JUDGMENT

Dated this the 5th 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

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