Kerala Building Tax Act | Increased Plinth Area Due To Additional Construction Justifies Building Tax Reassessment: High Court

The Kerala High Court held that once the plinth area of a building increases due to additional construction, a fresh building tax assessment must be carried out under the Kerala Building Tax Act. Justice Ziyad Rahman A.A., after examining the documents produced by the assessee, stated that the assessee had carried out additional constructions after the initial construction, which...