IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 20860 of 2007(G) -------------------------- PETITIONER(S): --------------- C.K.THAJUNNISA, AGED 50 YEARS, W/O. LATE HASHIM, THAFSHID, CHIRAKKARA OF THALASSERY TALUK, KANNUR DISTRICT. BY ADV. SRI.M.SASINDRAN SRI.TOJAN J. VATHIKULAM RESPONDENT(S): --------------- 1. THE TAHSILDAR, THALASSERY, KANNUR DISTRICT. 2. THE VILLAGE OFFICER, THIRUVANGAD VILLAGE, THALASSERY, KANNUR. 3. STATE OF KERALA - REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, THIRUVANANTHAPURAM. R1 TO R3 BY SPL.GOVT.PLEADER DR.SEBASTIAN CHAMPAPPILLY THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BKA WP(C).No. 20860 of 2007(G) APPENDIX PETITIONER'(S) EXHIBITS: EXT.P1 COPY OF THE BUILDING PLAN APPROVED BY THE MUNICIPALITY EXT .P1(a) COPY OF THE BUILDING PLAN APPROVED BY THE MUNICIPALITY EXT.P1(b) COPY OF THE BUILDING PLAN APPROVED BY THE MUNICIPALITY EXT.P2 COPY OF THE ASSESSMENT ORDER BEARING NO.C6.24083/06 (A507/06) DATED 12.03.2007. RESPONDENT'(S) ANNEXURES: NIL //TRUE COPY// PA TO JUDGE BKA K. VINOD CHANDRAN, J. ------------------------------------------ WP(C) NO. 20860 OF 2007 ------------------------------------------ Dated this the 22nd day of December, 2011 J U D G M E N T The petitioner challenged Ext.P2 assessment of the petitioner's buildings in the above writ petition. The petitioner contended that the four buildings were separate and were completed in the year 1974 and also alternatively contended that the assessment of the buildings as a single unit, was improper. The State has filed a counter affidavit dated 22.08.2008 stating that the building tax assessments were made, taking completion date of the building as 2003 since the building owner did not produce any documents in support of the completion of the building. It is averred that the said date was relied on from the Village Officer's Form 1 report regarding the date of completion of the building. However, it is stated that after receipt of a copy of this writ petition from this Court, the assessing authority directed the Village Officer to once again verify the date of WP(C) NO. 20860 OF 2007 ..2.. completion of the building with the municipal records and on such verification, it was reported that out of 22 numbered rooms in the building, 14 were completed during the year 1979-1980 and the remaining 8 rooms were completed in the year 1984. It is also stated that the same is evident from the municipal tax assessment register. The State would further contend that despite this, the building owner has a legal obligation to inform the assessing authority about the completion of the building by filing a return in time. It is brought to my notice by the counsel for the petitioner that the appointed day for Sec.5, as it exists in the Building Tax Act now, for assessing a building on the basis of the plinth area, is 01.04.1992 and that the petitioner's building can only be assessed under Section 5, as it existed before the amendment of 01.04.1992 and so much so the assessment has to be based on the capital value of the building. In such circumstances, I direct the assessing authority, the 1st respondent, to issue notice to WP(C) NO. 20860 OF 2007 ..3.. the petitioner and after giving sufficient opportunity to assess the petitioner's building as per the earlier provision available under Section 5 on the basis of the capital value. The petitioner shall produce a certified copy of this judgment before the 1st respondent within a period of two weeks from the date of receipt of a copy of this judgment. This writ petition is disposed of with the above directions. K. VINOD CHANDRAN, JUDGE bka/-