https://www.taxtmi.com/caselaws?id=304459 Section 6(3) of the Kerala Building Tax Act applies only to repairs, improvements, additions or combinations to an existing building, not to a wholly new construction. For a newly constructed building, the proper basis is Section 6(1), which uses annual value fixed by the local authority to determine capital value. An assessment made on rental basis under Section 6(3) was therefore without jurisdiction, and the patent error could be rectified under Section 15(1) after hearing the assessee. The rectification was not treated as an impermissible reassessment, and the revised assessment was upheld. en-us Fri, 18 Feb 2005 00:00:00 +0530 Tue, 27 Sep 2022 14:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304459 Section 6(3) of the Kerala Building Tax Act applies only to repairs, improvements, additions or combinations to an existing building, not to a wholly new construction. For a newly constructed building, the proper basis is Section 6(1), which uses annual value fixed by the local authority to determine capital value. An assessment made on rental basis under Section 6(3) was therefore without jurisdiction, and the patent error could be rectified under Section 15(1) after hearing the assessee. The rectification was not treated as an impermissible reassessment, and the revised assessment was upheld. Case-Laws Indian Laws Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304459