IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR TUESDAY, THE 3RD APRIL 2007 / 13TH CHAITHRA 1930 WP(C).No. 3405 of 2007(E) ------------------------- PETITIONER: -------------- M/S. SKYLINE BUILDERS, SKYLINE HOUSE, RAJAJI ROAD, COHIN-35, REPRESENTED BY ITS MANAGING PARTNER,MR.ABDUL AZEEZ AGED 54 YEARS, S/O. LATE AHMED KOYA. BY ADV. SRI.SREELAL N.WARRIER RESPONDENTS: ----------------- 1. TAHSILDAR AND ASSESSING AUTHORITY (UNDER THE KERALA BUILDING TAX ACT). 2. VILLAGE OFFICER, THRIKKAKARA NORTH VILLAGE, KANAYANNUR TALUK. BY SR.GOVERNMENT PLEADER MR.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/04/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: EXT.P1 BUILDING PLAN FOR APARTMENT COMPLEX APPROVED BY MUNICIPAL COUNCIL, KALAMASSERY VIDE PERMIT NO.BA 376/03 DATED 28.6.2003. EXT.P2 BUILDING PERMIT NO.BA/376/03 DATED 28.6.2003 ISSUED BY MUNICIPAL COUNCIL, KALAMASSERY. EXT.P3 AGREEMENT FOR CONSTRUCTION DATED 18.9.2003 EXECUTED BETWEEN PETITIONER AND MR.VINEETH P.M. (APARTMENT OWNER) EXT.P4 AGREEMENT FOR SALE DATED 18.9.2003 OF UNDIVIDED SHARE BETWEEN LATHA MATHEW AND MR.VINEETH P.M. (APARTMENT OWNER) EXT.P5 SALE DEED NO.3959 OF 2004 DATED 8.6.2004 OF SRO, KALAMASSERY EXECUTED BY MRS.LATHA MATHEW EXT.P6 ENCUMBRANCE CERTIFICATE NO.1621 OF 2005 DATED 2.2.2005 ISSUED BY SRO EDAPPALLY FOR THE PERIOD FROM 26.9.2003 TO 29.1.2005 EXT.P7 RECEIPT DATED 31.8.2005 ISSUED BY VILLAGE OFFICER, KOONAMTHAI FOR PAYMENT OF BASIC TAX EXT.P8 OCCUPANCY CERTIFICATE DATED 9.8.2006 ISSUED BY MUNICIPAL COUNCIL, KALAMASSERY. EXT.P9 RECEIPT NO.36538 DATED 19.9.2006 ISSUED BY KALAMASSERY MUNICIPALITY FOR PAYMENT OF PROPERTY TAX EXT.P10 LIST OF OWNERS OF 63 INDIVIDUAL APARTMENTS DATED 31.8.2005. EXT.P11 ASSESSMENT ORDER NO.B 5760/2006 ISSUED BY THE 1ST RESPONDENT DATED 3.1.2007 EXT.P12 NOTICE OF DEMAND ISSUED BY THE 1ST RESPONDENT DATED 3.1.2007. / TRUE COPY / K.BALAKRISHNAN NAIR, J. --------------------------- W.P.(C) No.3405 of 2007 -------------------------- Dated this the 3rd day of April, 2007. JUDGMENT The point raised by the petitioner is covered by two judgments of this Court in W.P.(C) No.4981 of 2007 and connected cases and also W.P.(C) No.9579 of 2007 and connected cases. Accordingly the impugned orders are quashed. The first respondent is directed to pass fresh orders in the matter in the light of the directions issued in the above two judgments. The directions in those cases concerning the time limit for filing materials, etc. shall be treated as directions in this case also. The amount paid by the petitioner pursuant to the interim order of this Court shall be refunded to it if it is found that the petitioner is not liable to pay any amount or otherwise it shall be adjusted towards any liability that may be found against it. Writ petition is disposed of as above. K.BALAKRISHNAN NAIR, Judge vns. W.P.(C) No.10157/2007 2