Kerala High Court Upholds Triple Tax On Unauthorised Construction Due To Lack Of Proof Of Deemed Permit

The Kerala High Court has upheld a "triple tax" on unauthorized construction due to a lack of proof of a deemed permit. This ruling reinforces strict adherence to building regulations and the consequences of non-compliance. A deemed permit usually applies when an authority fails to act on a permit application within a specified time. However, the court found that without sufficient evidence demonstrating that such a deemed permit was indeed in effect or that the construction adhered to any regulations, the penalty of triple taxation for unauthorized structures stands. This decision emphasizes the burden of proof on property owners.