IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 10TH MARCH 2008 / 20TH PHALGUNA 1929 W.P(C).No. 7982 of 2008(A) --------------------------------- PETITIONER: -------------- STATE BANK OF TRAVANCORE OFFICERS' HOUSING CO-OPERATIVE SOCIETY LTD., NO.E 1103, PANAMPILLY NAGAR, KOCHI - 682 036, (C/o. STATE BANK OF TRAVANCORE, ZONAL OFFICE, KOCHI - 36), REPRESENTED BY ITS SECRETARY, G.R. GOPAKUMARAN NAIR. BY ADV. SRI.G.BALAMURALEEDHARAN (PARAVUR) SRI.MATHEWS V.JACOB (PARAVUR) SRI.N.T.NANDAKUMAR (PARAVUR) RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 2. THE DISTRICT COLLECTOR, ERNAKULAM. 3. THE TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM. 4. THE VILLAGE OFFICER, ELAMKULAM VILLAGE, ERNAKULAM. BY GOVT. PLEADER, SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 7982 OF 2008 A ==================== Dated this the 10th day of March, 2008 J U D G M E N T In this writ petition, the challenge is against Exts. P11 and P12. The petitioner is a co-operative society of the officers of the State Bank of Travancore. According to the learned counsel for the petitioner, an apartment complex consisting of 72 apartments was constructed utilising the contribution of the members of the society. Despite that, the whole apartment complex has been assessed as one unit and tax is now demanded from the petitioner. It is in this background Exts. P11 and P12 are challenged by the learned counsel for the petitioner. It is submitted that the petitioner and its members have all documents to prove that the flats in question are liable to assessed as separate units and despite this, the entire liability is now fastened on the society. 2. In my view, the legal issue involved in this case is WPC 7982/08 :2 : covered by the judgment of this court rendered in the case of Bavasons Constructions (P) Ltd. v. State of Kerala (2007 (3) KLT 101). In that case, this court has set aside an order of assessment and directed the Tahsildar to redo the assessment with notice to the petitioner therein and also with notice to the owners of the individual apartments. They were also directed to be given opportunity to sustain their claim that the flats are liable to be assessed separately and as individual units. Following the legal position as accepted by this court in the aforesaid judgment, I am inclined to give the petitioner an opportunity to prove its contentions. 3. Accordingly, I quash Exts. P11 and P12. The 3rd respondent is directed to issue fresh notice to the petitioner, give them an opportunity to produce its documents such as title deeds, account books and other records to prove that the individual flats were constructed using the individual contributions made by the members of the society and that the WPC 7982/08 :3 : flats are liable to be assessed separately. It will be open to the petitioner to make available Ext.P14, a list of the owners of individual apartments and also evidences by the individual owners of the flats. After considering the evidence thus adduced by the petitioner, 3rd respondent shall pass revised orders of assessment. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp