IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 18TH MARCH 2008 / 28TH PHALGUNA 1929 OP.No. 9140 of 2003(K) --------------------------------- PETITIONER: ------------------- P.V.JOSEPH, MARIA HOUSE, PARAMBITHARA ROAD, COCHIN-36. BY ADV. SRI.S.VIDYASAGAR. RESPONDENTS: ------------------------ 1. SECRETARY, CORPORATION OF KOCHI, KOCHI-CORPORATION OFFICE, KOCHI. 2. CHAIRMAN, TAX APPEAL STANDING COMMITTEE, CORPORATION OF KOCHI, CORPORATION OFFICE, KOCHI. R1 & R2 BY SRI.V.PREMCHAND, S.C. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 18/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P. NO. 15940/2003 IN O.P. NO. 9140/2003-K DISMISSED 18/03/2008. SD/- T.R.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE RECEIPT ISSUED BY THE R.1. DTD. 21/03/2000. EXT.P.2: COPY OF THE JUDGMENT DTD. 25/09/2000 IN O.P. 27311/2000 OF THIS HONOURABLE COURT. EXT.P.3: COPY OF THE JUDGMENT DTD. 21/01/2002 IN O.P. NO. 2317/2002 (A) OF THIS HONOURABLE COURT. EXT.P.4: COPY OF THE DEMAND NOTICE DTD. NIL ISSUED BY THE R.1. TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// prv. T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - O.P.NO.9140 of 2003-K - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of March, 2008. JUDGMENT The petitioner challenges Ext.P4 demand notice to remit the building tax of an amount of Rs.21,725/-. The case of the petitioner is that actually the building in question bearing No.39/6228 A is only a temporary shed. He being a contractor, the shed was being used for keeping materials and equipments for his contract work. There was no human habitation in the said temporary shed. 2. Considering the said structure as a temporary residential building, an assessment was made by taking the monthly rent as Rs.3,000/-. The Corporation demanded an amount of Rs.8191/- for the period 1997 to 2000 and the petitioner paid the same under protest. Even though he filed a representation, the Tax Committee of the corporation took a decision against him. This was the subject matter of challenge before this court in O.P.No.27311/2000. This court, by Ext.P2 judgment, disposed of the original petition with a specific direction that Ext.P3 representation therein shall be disposed of within the time limit provided. Even though the petitioner made available a copy of the judgment, it is alleged by the OP 9140/2003 -2- petitioner that without making any local inspection and without giving notice to him, a fresh demand was raised for a sum of Rs.7,500/-. This compelled him to file O.P.No.2317/2002. That was also disposed of by Ext.P3 directing the first respondent to pass orders on Ext.P3 representation therein. The first respondent was also directed to provide a copy of the inspection report referred to in Ext.P2 therein, hear the petitioner and dispose of Ext.P3. Without anything more, a demand notice was issued as evidenced by Ext.P4. 3. The petitioner had been approaching this court challenging the various demand notices which were being issued from time to time. When the liability itself is disputed, the assessee is entitled to be informed of the grounds for rejecting his objections. They cannot be summarily rejected. Going by the directions in Ext.P3, the Corporation was bound to furnish a copy of the inspection report and hear the petitioner and dispose of Ext.P3. Therefore, obviously what was directed to be done, was not adhered to. 4. Therefore, Ext.P4 is quashed. Further proceedings, if any, shall be taken only after conducting a local inspection and offering a hearing to the petitioner. Orders thereon shall be passed within four months of the date of OP 9140/2003 -3- receipt of a copy of this judgment. The original petition is disposed of as above. (T.R. Ramachandran Nair, Judge.) OP 9140/2003 -4- T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - O.P. No.9140 of 2003 - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 18th March, 2008.