IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 26242 of 2011(E) -------------------------- PETITIONER(S): --------------------- K.P.UMARIAY KUTTY, W/O.CTP UNNIKKAMMU, THANDUPARAKKAL, KARAKKAPARAMBU ROAD, WANDOOR, MALAPPURAM DISTRICT, PIN-679 328. BY ADV. SRI.P.SAMSUDIN RESPONDENT(S): ------------------------ 1. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE REVENUE DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN-695 001. 2. THE TAHSILDAR, NILAMBUR TALUK, NILAMBUR-679 329. 3. THE REVENUE DIVISIONAL OFFICER, PERINTALMANNA-679 322. 4. THE DISTRICT COLLECTOR, MALAPPURAM-676 505. BY GOVERNMENT PLEADER SRI.JAMES MATHEW KADAVAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26242 of 2011(E ------------------------------------ APPENDIX -------------- PETITIONER(S) EXHIBITS ------------------------------------ EXT.P1. TRUE COPY OF THE SETTLEMENT DEED NO.6318/2005 OF SUB REGISTRAR OFFICE WANDOOR. EXT.P2. TRUE COPY OF THE BUILDING PLAN APPROVED BY THE PANCHAYATH. EXT.P3. TRUE COPY OF THE RECEIPT FOR PAYMENT OF PANCHAYATH PROPERTY TAX IN RESPECT OF BUILDING NUMBER 14/149. EXT.P4. TRUE COPY OF THE RECEIPT FOR PAYMENT OF PANCHAYATH PROPERTY TAX IN RESPECT OF BUILDING NUMBER 14/150. EXT.P5. TRUE COPY OF THE ASSESSMENT ORDER DATED 21-12-2009 ISSUED BY THE TAHSILDAR NILAMBUR. EXT.P6. TRUE COPY OF THE ASSESSMENT ORDER DATED 21-12-2009 ISSUED BY THE TAHSILDAR NILAMBUR. EXT.P7. TRUE COPY OF THE ORDER DATED 13-10-2010 PASSED BY THE 3RD RESPONDENT. EXT.P8. TRUE COPY OF THE ORDER PASSED BY THE 4TH RESPONDENT IN THE REVISION FILED BY THE PETITIONER. RESPONDENTS' EXHIBITS : NIL ------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S.SIRI JAGAN, J. ================== W.P.(C).No. 26242 of 2011 ================== Dated this the 14th day of October, 2011 J U D G M E N T The petitioner challenges order of assessment, appellate order and revisional order under the Kerala Building Tax Act, wherein a two storied building has been assessed as one building for the purpose of the Kerala Building Tax Act. The petitioner contends that two floors are separately owned by the petitioner and her husband and, therefore, they are liable to be assessed as separate buildings for the purpose of the Kerala Building Tax Act. However, the contentions of the petitioner have not been accepted by the lower authorities. That is why the petitioner has filed this writ petition seeking the following relief: “a writ of certiorari or any other appropriate writ order or direction calling for the records leading to Exhibit P5, P6 and P7, and quash the same.” 2. From the impugned orders themselves, it is very clear that the petitioner has not produced any materials to prove separate ownership of the two floors. The petitioner has not been able to produce any documents to prove the source of funds of her to construct one floor of the building. Further, it is specifically noted in the impugned orders that it is after the construction of the building or while the construction was going on, that the property has been registered in the petitioner's name by her husband. I am of opinion w.p.c.26242/11 - : 2 :- that they are sufficient grounds to hold against the petitioner. Therefore, I do not find any merit in the writ petition and accordingly, the same is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge