Entire Amount of Assessed Tax has to be Paid In Absence of Amnesty Schemes: Kerala HC [Read Order]
The court decided that as the petitioner had not used any statutory remedies, the assessment ruling was final
![Entire Amount of Assessed Tax has to be Paid In Absence of Amnesty Schemes: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Entire-Amount-Assessed-Tax-Absence-Amnesty-Schemes-Kerala-HC-taxscan.jpg "Entire Amount of Assessed Tax has to be Paid In Absence of Amnesty Schemes: Kerala HC [Read Order]")
The Kerala High Court has ruled that, lacking amnesty plans, the full amount of taxes must be paid after they have been assessed. According to Justice Bechu Kurian Thomas' bench, the petitioner even cooperated with the ruling by making the first installment payment. He later changed his mind, though, and requested that a portion of the money be accepted in order to cover the entire amount...
The Kerala High Court has ruled that, lacking amnesty plans, the full amount of taxes must be paid after they have been assessed. According to Justice Bechu Kurian Thomas' bench, the petitioner even cooperated with the ruling by making the first installment payment. He later changed his mind, though, and requested that a portion of the money be accepted in order to cover the entire amount of the tax claimed. There is no comparable procedure in the legal field.
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The petitioner/assessee, C.Y. Cherian, requests a directive to revoke the order, as well as a directive to reevaluate the petitioner's representation and assess construction tax on the petitioner's building in accordance with the plinth area in the local government-approved plan. A property located in Resurvey Nos. 199/25 and 199/26 of Block No. 18 of Sulthan Bathery is owned by the petitioner. The petitioner constructed the structure using a building permit, and the owners were assessed Rs. 12,42,800 in building tax.
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The petitioner complied with the order by paying the first installment of the order of assessment. To avoid further proceedings, the petitioner submitted a letter to the assessing body requesting that the proceedings against him be canceled by accepting a portion of the amount assessed.
The assessing authority responded to the letter in accordance with the order, noting that revenue recovery actions have already been suggested because the amount owed was not paid and that the assessment order was passed on January 27, 2023.
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The Kerala Building Tax Act of 1975 allowed for building tax assessment. For building tax purposes, the assessing authority is essentially functus officio after an order of assessment is passed. A statutory appeal and revision, as stipulated by the Act, is the remedy available to an individual who feels wronged by an assessment order.
The court decided that as the petitioner had not used any statutory remedies, the assessment ruling was final. Therefore, using Article 226 of the Indian Constitution is inappropriate.
To Read the full text of the Order CLICK HERE
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