https://www.taxtmi.com/caselaws?id=769396 Under the Kerala Building Tax Act, 1975, once a building tax assessment is completed, the assessing authority has no further jurisdiction to reopen or reconsider it; an aggrieved taxpayer must use the statutory remedies of appeal and revision. Where those remedies are not invoked, the assessment attains finality, and a writ petition challenging the assessment and consequential revenue recovery is not maintainable. The text also notes that part payment made against the assessment and a later request to accept only a portion of the tax in full satisfaction do not, on these facts, provide a legal basis to disturb the completed assessment. en-us Fri, 04 Apr 2025 00:00:00 +0530 Wed, 23 Apr 2025 11:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769396 Under the Kerala Building Tax Act, 1975, once a building tax assessment is completed, the assessing authority has no further jurisdiction to reopen or reconsider it; an aggrieved taxpayer must use the statutory remedies of appeal and revision. Where those remedies are not invoked, the assessment attains finality, and a writ petition challenging the assessment and consequential revenue recovery is not maintainable. The text also notes that part payment made against the assessment and a later request to accept only a portion of the tax in full satisfaction do not, on these facts, provide a legal basis to disturb the completed assessment. Case-Laws Indian Laws Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769396