IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WP(C).No. 2643 of 2004(M) ------------------------- PETITIONER: ------------ LATHA S.NAIR, KOMALA VILAS, NEDUMCADU, KARAMANA, THIRUVANANTHAPURAM -2. BY ADV. SRI.PIRAPPANCODE V.SREEDHARAN NAIR SRI.S.P.ARAVINDAKSHAN PILLAY SRI.PIRAPPANCODE V.S.SUDHIR SMT.RESMI G. NAIR RESPONDENTS: ------------- 1. CORPORATION OF THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY, CORPORATION BUILDING, PALAYAM, THIRUVANANTHAPURAM. 2. THE SECRETARY TO GOVERNMENT, LOCAL ADMINISTRATION, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R2 BY GOVERNMENT PLEADER SMT. SMITHA R1 BY ADV.SRI.N.NANDAKUMARA MENON/P.K. MANOJ KUMAR,SC,TVM CORPN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE BUILDING PERMIT ISSUED IN FAVOUR OF THE PETITIONER. EXT.P2 TRUE COPY OF THE ORDER NO.R.P.20/169/8889 DATED 18.9.89 OF THE FIRST RESPONDENT. EXT.P3 TRUE COPY OF THE ASSESSMENT OF THE PROPERTY TAX IMPOSED ON THE BUILDING. EXT.P4 TRUE COPY OF THE NOTICE NO. R42/65152/02 DATED 24.9.2002 OF THE FIRST RESPONDENT. EXT.P5 TRUE COPY OF THE OBJECTION DATED 21.1.2003 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXT.P6 TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT NO.4076 DATED 22.1.2003 GIVEN FROM THE ENQUIRY SECTION. EXT.P7 TRUE COPY OF THE SPECIAL NOTICE DATED 19.1.2004 ISSUED BY THE FIRST RESPONDENT. EXT.P8 TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 20.9.2001 EXT.P9 TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 21.1.2002 EXT.P10 TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 23.9.2002 EXT.P11 TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 16.1.2003 EXT.P12 TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 17.7.2003 EXT.P13 TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 19.1.2004 EXT.P14 TRUE COPY OF THE PETITION SUBMITTED BY THE PETITIONER BEFORE STANDING COMMITTEE FOR APPEAL RELATING TO TAXES DATED 28.2.2004 EXT.P15 TRUE COPY OF THE NOTICE NO. APL/R42/65152/02 DATED 28.2.2004 OF THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 2643 OF 2004 -------------------------------------------- Dated this the 6th day of June, 2008 JUDGMENT Petitioner is challenging recovery proceedings for recovery of building tax demanded in respect of a community hall constructed by the petitioner in Karamana, Trivandrum. According to the petitioner, upto 2001 the annual tax payable was Rs. 8852/- and the same was steeply increased to Rs. 84,258/- from 2001-02 onwards. The Corporation has filed a statement stating that on appeal against the increase of tax, the Standing Committee reduced the increase to Rs. 21,240/-. Petitioner's case is that the present demand is high warranting interference by this Court. 2. It is conceded that building involved is a community hall with plinth area of 650 sq. metres and is let out for marriage and other functions. Petitioner has not stated the rent at which the building is let out and the average number of days it is let out in a year. Unless it is let out for a reasonable period in a year, petitioner would have let out the building on a monthly rent. Going by the fact that it is 650 2 sq.metres building, I do not think the annual tax demanded at Rs. 21,240/- is on the high side because tax has to be based on annual rental value of the building reduced by depreciation. Petitioner's grievance is that annual tax previously demanded was only below Rs. 10,000/-. This Court has held in many cases that in the course of revision of tax, the local authority can make up the tax under-assessed earlier. Therefore the increase in tax is not a ground for interfering with the levy. Since council in appeal reduced the tax from Rs. 84,258/- to Rs. 21,240/- and since building is a community hall located in the town itself, I find no ground to interfere with the demand. W.P. is therefore dismissed as devoid of any merit. (C.N. RAMACHANDRAN NAIR) Judge kk 3