IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER MONDAY, THE 28TH JULY 2008 / 6TH SRAVANA 1930 W.A.No. 1368 of 2008 -------------- --------------------- AGAINST THE JUDGEMENT IN WPC.27727/2007 DATED 04/04/2008 .................... APPELLANTS/ADDL.RESPONDENTS 6 TO 8 ------------------------------------------------------------- 1. POORNASREE RESIDENCY FLAT OWNERS' ASSOCIATION, REP. BY SECRETARY, POORNASREE RESIDENCY, TRIPUNITHURA. 2. RAJADHANI APARTMENTS FLAT OWNERS' ASSOCIATION, REP. BY SECRETARY, RAJADHANI APARTMENTS, TRIPUNITHURA. 3. VEEDAPUREE GARDENS FLAT OWNERS'ASSOCIATION, REP. BY SECRETARY, VEEDAPUREE GARDENS, TRIPUNITHURA. BY ADV. SRI.P.R.RAMACHANDRA MENON RESPONDENTS/PETITIONER & RESPONDENTS 1 TO 5 & 9 RESPECTIVELY --------------------------------------------------------------------------------------------------------- 1. M.D.JAYANTHAN NAMBOODIRIPAD, D1 - SREE HARI APARTMENTS, TRIPUNITHURA. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO MINISTRY OF REVENUE, TRIVANDRUM. 3. THE DISTRICT COLLECTOR, ERNAKULAM. 4. THE TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM. 5. THE DY.TAHSILDAR (BUILDING TAX), TALUK OFFICE, KANAYANNUR, KOCHI-11. W.A.NO.1368 OF 2008 - 2 - 6. THE VILLAGE OFFICER, NADAMA VILLAGE, TRIPUNITHURA. 7. POORNASREE GARDENS FLAT OWNERS' ASSOCIATION, REP. BY THE SECRETARY, POORNASREE GARDENS, TRIPUNITHURA. R1 BY ADV. SRI.P.VIJAYAKUMAR R2 TO R6 BY SR.GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ R7 BY ADV.SMT.MEREENA JOSEPH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 28/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------- W.A.No.1368 of 2008 ------------------------------------------ Dated, this the 28th day of July, 2008 JUDGMENT H.L.Dattu, C.J. Though this matter is posted for admission, by consent of the learned counsel appearing for the parties to the lis, the same is taken up for final hearing. 2. This writ appeal is directed against the orders passed by the learned Single Judge in W.P.(C) NO.27727 of 2007 dated 4th April, 2008. 3. Both sides would submit before us at the time of hearing of this writ appeal for admission, that, both sides are aggrieved by the orders passed by the learned Single Judge and, therefore, they would tell us that the orders passed by the assessing authority as well as the orders passed by the learned Single Judge be set aside and liberty may be reserved to the assessing authority to pass fresh orders of assessment under the provisions of the Kerala Building Tax Act and the Rules framed thereunder, in accordance with law after due notice to all the interested parties to the lis. 4. In our opinion, the suggestion made by both the learned counsels is reasonable and if it is granted no prejudice would be caused to any one of the respondents. W.A.No.1368 of 2008 2 5. Therefore, without going into the other details of the case, this writ appeal is allowed. The orders passed by the assessing authority (Ext.P7 series) and the orders passed by the learned Single Judge are set aside. 6. Liberty is reserved to the competent authority under the provisions of the Kerala Building Tax Act to pass fresh orders in accordance with law after due notice to all the parties interested in the subject matter. 7. Any payment made by the appellants will be subject to the final orders that would be passed by the assessing authority. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE vns/dk