Kerala High Court
K.P.Mohanan vs The Tahsildar (Assessing Authority) on 13 August, 1998
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
MONDAY, THE 13TH DAY OF OCTOBER 2014/21ST ASWINA, 1936
WP(C).No. 19163 of 2007 (F)
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PETITIONER(S):
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K.P.MOHANAN, AGED 51 YEARS,
S/O. LATE PADMANABHA PILLAI, KALIKURUMBANTHARAYIL
NARAKKAL, ERNAKULAM DISTRICT.
BY ADVS.SRI.JOBY JACOB PULICKEKUDY
SRI.ANIL GEORGE
RESPONDENT(S):
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1. THE TAHSILDAR (ASSESSING AUTHORITY),
KOCHI TALUK, KOCHI.
2. THE NARAKKAL GRAMA PANCHAYATH,
REPRESENTED BY ITS SECRETARY.
R,R1 BY GOVERNMENT PLEADER SRI.LIJU V.STEPHEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
13-10-2014, THE COURT ON THE SAME DAYDELIVERED THE
FOLLOWING:
W.P.(C).NO.19163/2007
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1: COPY OF THE SALE DEED NO.2637/94 OF NARAKKAL SUB REGISTRY
OFFICE.
EXT.P2: COPY OF SALE DEED NO.3203/94 OF SRO NARAKKAL.
EXT.P3: COPY OF THE PROPERTY TAX RECEIPT DATED 13.8.1998.
EXT.P4: COPY OF THE RECENT PROPERTY TAX RECEIPT IN RESPECT OF THE
BUILDING NO.81A DATED 20.2.2007.
EXT.P5: COPY OF THE PROPERTY TAX RECEIPT DATED 25.3.2000.
EXT.P6: COPY OF THE COMPLETION CERTIFICATE DATED 10.12.1999 ISSUED BY
THE 2ND RESPONDENT.
EXT.P7: COPY OF THE NOTICE DATED 30.5.2007 ISSUED BY THE 1ST
RESPONDENT.
EXT.P8: COPY OF THE BUILDING TAX ASSESSMENT REGISTER ISSUED BY THE
2ND RESPONDENT.
RESPONDENTS EXHIBITS: NIL
//TRUE COPY//
P.S.TO JUDGE
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C).NO.19163 OF 2007 (F)
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Dated this the 13th day of October, 2014
J U D G M E N T
The petitioner challenges the luxury tax assessment completed against him vide Ext.P7 order. It is seen from a perusal of Ext.P7 that the order itself is dated 30.5.2007 and pertains to the luxury tax assessments for the years 1999-2000 to 2006-2007. The grievance of the petitioner is that, while adopting the plinth area of the building for the purposes of building tax assessment and luxury tax assessment, the respondents have taken the total of the plinth area of two separate buildings and assessed the same together for the purposes of building tax. This, according to the petitioner, is wholly illegal insofar as the separate existence of the buildings cannot be disputed in view of the finding that the buildings have separate building numbers and that the petitioner had paid property tax in respect of both the buildings separately. Ext.P7 order that is impugned, does not indicate the existence of two buildings when it refers to a residential house having a plinth area of 382.12 sq. metres.
W.P.(C).NO.19163/2007 2
2. In the counter affidavit filed by the respondents, it is indicated that the plinth area of the main building comes to 338.06 sq. metres. Thus, there is a discrepancy in the stand taken by the respondents in Ext.P7 order and in the counter affidavit. It is also noted that Ext.P7 demand notice is severely belated in the case of demands made for some of the assessment years covered by the said order.
3. In the facts and circumstances of the case, I feel that Ext.P7 order of the 1st respondent ought to be quashed, and I do so. The 1st respondent shall take steps to ascertain the actual plinth area of the buildings and proceed to complete the building tax assessment in respect of each of the buildings separately. The liability of the petitioner to luxury tax shall be determined based on the plinth area measurements arrived at by the 1st respondent. Needles to say, the completion of assessments, both in respect of building tax as also luxury tax, shall be done after giving due notice to the petitioner and after affording the petitioner an opportunity of being heard in the matter. The final assessment orders, as directed above, shall be passed by the 1st respondent within a period of three months from the W.P.(C).NO.19163/2007 3 date of receipt of a copy of this judgment.
The writ petition is disposed as above.
A.K.JAYASANKARAN NAMBIAR JUDGE prp