IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 31ST OCTOBER 2008 / 9TH KARTHIKA 1930 WP(C).No. 8805 of 2005(W) ------------------------- PETITIONER(S): --------------- 1. PANDIKASALA MOHAMMEDKUTTY, S/O.KUNHAMUTTY, RESIDING AT NIYAS NIVAS, FEROKE AMSOM, NALLUR DESOM, KOZHIKODE TALUK. 2. PANDIKASALA NIYAS, S/O.MOHAMMEDKUTTY, RESIDING AT NIYAS NIVAS, FEROKE AMSOM, NALLUR DESOM, KOZHIKODE TALUK. 3. PANDIKASALA AYISHA BEEVI, W/O.MOHAMMEDKUTTY, RESIDING AT NIYAS NIVAS, FEROKE AMSOM, NALLUR DESOM, KOZHIKODE TALUK. 4. KARATTIYATTIL SHABNA, S/O.BEERAN, RESIDING AT KARATTIYATTIL HOUSE, FEROKE AMSOM, NALLUR DESOM, KOZHIKODE TALUK. (PETITIONER NO-2 TO 4 ARE REPRESENTED BY 1ST PETITIONER AS PER POWER OF ATTORNEY). BY ADV. SRI.P.V.KUNHIKRISHNAN RESPONDENT(S): --------------- 1. DISTRICT COLLECTOR, KOZHIKODE. 2. TAHSILDAR, KOZHIKODE. 3. VILLAGE OFFICER, FEROKE VILLAGE OFFICE, KOZHIKODE TALUK. 4. REVENUE DIVISIONAL OFFICER, KOZHIKODE. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONERS' EXHIBITS: P1: COPY OF THE REGISTERED ASSIGNMENT DEED NO.3945/03 DT.27.8.2003. P2: COPY OF THE REGISTERED ASSIGNMENT DEED NO.3946/03 DT.27.8.2003. P3: COPY OF ASSESSMENT ORDER DT. AUGUST 2004. P4: COPY OF THE ORDER PASSED BY THE MUNSIFF COURT IN I.A. NO.4457/04 IN O.S. NO.652/04 DT.28.1.2005. P5: COPY OF APPEAL FILED BY THE PETITIONER TO R4 DT. NIL. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.8805 of 2005 .................................................................... Dated this the 31st day of October, 2008. JUDGMENT Petitioners' case is that petitioners being the purchasers of the building is not liable to remit the building tax. Building tax is a charge on the building by virtue of Section 19(2) of the Kerala Building Tax Act. The provision is to ensure recovery of tax irrespective of whether there is transfer of building or not. The building tax assessed, therefore, can be recovered by attachment and sale of the building, if petitioners do not settle the liability. If building tax is a liability of the transferor, the same should have been covered by terms of sale deed between petitioners and the seller and it is for the petitioners to settle the dispute between them and the seller in civil court. The W.P. is closed leaving freedom to the Tahsildar to recover the tax by attachment and sale of the building, if it is not remitted by the petitioners. However, since there is a charge on the building, petitioners are given freedom to challenge the building tax on merits, if there is any ground for it. C.N.RAMACHANDRAN NAIR Judge pms