Allowed
Navas v. State of Kerala
Kerala HCWP(C)/20163/2017
Case brief
AI extract
What is this about?
Building tax assessment of ten buildings was sought to be rectified under Section 15 of the Kerala Building Tax Act, but the demand notice and the order demanding Rs.2,54,700 were issued the same day, denying any opportunity of hearing. The court quashed the order for violation of principles of natural justice and permitted fresh objections.
What did the court decide?
Ext.P4 order demanding Rs.2,54,700 quashed; petitioner may file objections to Ext.P3 within one month, and the 2nd respondent shall hear him and pass orders within two months thereafter.