IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 7TH JANUARY 2008 / 17TH POUSHA 1929 OP.No. 36792 of 2002(E) ----------------------- PETITIONER: ------------ 1. K.S.MARIYA D/O. K.SAIDALIKUTTY HAJI. 2. K.FATHIMA D/O. K.SAIDALIKUTTY HAJI. 3. K.JAMEELA D/O. K.SAIDALIKUTTY HAJI. 4. K.RUKHIYA D/O. K.SAIDALIKUTTY HAJI. 5. K.HAIDRA S/O. K.SAIDALIKUTTY HAJI, .ALL R/A TRIKKANDIYUR VILLAGE IN TRIKKANDIYUR AMSOM,DESOM,TIRUR TALUK,MALAPPURAM DISTRICT AND REP.BY THEIR POWER OF ATORNEY HOLDER K.SAIDALIKUTY HAJI S/O. SAIDU MOOPPAN R/A TRIKKANDIYUR VILLAGE TIRUR TALUK, MALAPPURAM DISTRICT BY ADV. SRI.A.P.CHANDRASEKHARAN SMT.PRABHA R.MENON SRI.PUSHPARAJAN KODOTH SRI.M.KRISHNAKUMAR SRI.K.JAYESH MOHANKUMAR RESPONDENTS: ------------- 1. THE TAHSILDAR, TIRUR 2. THE REVENUE DIVISIONAL OFFICER, TIRUR 3. THE DISTRICT COLLECTOR, MALAPPURAM. BY GOVERNMENT PLEADER G.P. SRI. K.P. PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 07/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 62092 OF 2002 IN OP 36792 OF 2002 DISMISSED 7.1.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER NO. B4.3238/2001 DATED 21.6.2001 ISSUED BY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF THE APPEAL PETITION SUBMITTED BY THE PETITIONERS UNDER SECTION 11 OF THE KERALA BUILDING TAX ACT 1975 DATED 19.7.2001 BEFORE THE 2ND RESPONDENT. EXT.P3 TRUE COPY OF THE ORDER NO. K.DIS.3739/2001/H DATED 12.11.2002 PASSED BY THE 2ND RESPONDENT TO THE PETITIONERS. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 36792 OF 2002 -------------------------------------------- Dated this the 7th day of January, 2008 JUDGMENT Heard counsel for the petitioner and Government Pleader. Revised building tax assessment is challenged on the ground that the same is arbitrary and without jurisdiction. Petitioner's building tax assessment was completed based on return filed by the petitioner and the same was later modified after three years on the ground that the rate of tax applied was not correct. Counsel for the petitioner submitted that date of completion of construction of the building as declared in the return is 10.5.1996 and the respondents have no case to the contrary. However, it is seen that assessment is revised by applying the rate introduced with effect from 29.7.1996 on the ground that rate to be applied is the rate prevailing on the date of completion of assessment. I do not think the stand of the Tahsildar is correct because assessment has to be completed at the rate in force as on the date of completion of construction of the building. Since construction of the building was over on 10.5.1996, O.P. is allowed quashing the additional demand of tax. (C.N. RAMACHANDRAN NAIR) Judge 2