IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 26TH FEBRUARY 2009 / 7TH PHALGUNA 1930 WP(C).No. 10542 of 2008(E) -------------------------- PETITIONER(S): --------------- 1. PMJ HOLDINGS(P)LTD., REGISTERED OFFICE AT 586-B, PADIVATTOM, EDAPPILLY P.O., KOCHI-24, REPRESENTED BY ITS MANAGING DIRECTOR, JERRY MENDEZ, AGED 49 YEARS, S/O JOSEPH MENDEZ, PMJ TOWERS, PANAMPILLY NAGAR, ERNAKULAM, COCHIN. 2. JERRY MENDEZ, AGED 49 YEARS, S/O JOSEPH MENDEZ, PMJ TOWERS, PANAMPILLY NAGAR, ERNAKULAM , COCHIN. MANAGING DIRECTOR, PMJ HOLDINGS(P)LTD REGISTERED OFFICE AT 586-B, PADIVATTOM, EDAPPILLY P.O., KOCHI-24. BY ADV. SRI.M.L.SAJEEVAN SRI.M.N.SANJITH RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, THIRUVANANTHAPURAM. 2. TAHSILDAR, KANAYANNUR TALUK, TALUK OFFICE, ERNAKULAM. 3. THE DISTRICT COLLECTOR, COLLECTORATE, ERNAKULAM. GOVERNMENT PLEADER MR.BEJOY CHANDRAN FOR R1 TO 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.10542/08 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF LIST CONTAINING THE NAMES OF PURCHASERS. P2 COPY OF ORDER DT 25.2.08. P3 COPY OF DEMAND NOTICE DT 25.2.08. P4 COPY OF PROCEEDINGS DT 26.2.08. P5 COPY OF OBJECTION DT 4.3.08. P6 COPY OF DEMAND NOTICE DT 22.3.08. P7 COPY OF AGREEMENT DT 25.9.96. P8 COPY OF AGREEMENT DT 25.9.96 P9 COPY OF SALE DEED DT 28.9.98. // TRUE COPY // P.A. TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 10542 OF 2008 E ```````````````````````````````````````````````````` Dated this the 26th day of February, 2009 J U D G M E N T Petitioners call in question Exts.P2 to P4 and P6. A declaration is sought that each of the apartments in PMJ Towers, Kadavanthara, to be construed as single building and assess their tax under the Kerala Building Tax Act. 2. Case of the petitioners in brief is as follows. First petitioner is a Company carrying on various businesses, inter alia, development of properties, civil construction, trading, etc. The second petitioner is the authorised representative to the first petitioner. It is their case that the first petitioner entered into an agreement for property development and construction of a multi storied apartment with some persons. Ext.P1 is the list of names of the purchasers of the apartments. However, Ext.P2 order of assessment is issued under the Kerala Building Tax Act. Ext.P3 is a notice of demand. Ext.P4 is an order by which the Tahsildar informed the second petitioner as follows. “The assessment proceedings have been WPC.10542/08 : 2 : initiated against the building having an area of 5237 sq. m. in Ernakulam village. Building was assessed as single unit and Assessment Order and Demand Notice was served on the Secretary, PMJ Towers Owners Association and same was returned by them. Stating that the building was constructed by M/s.PMJ Holdings Private Limited, and the builders are liable to pay the building tax. Hence the building is assessed as a single unit and you are hereby requested to remit the tax amount at the concerned village within the prescribed time limit.” Ext.P6 is a revenue recovery notice. 3. I heard learned counsel for the petitioners and learned Government Pleader. Learned counsel for the petitioners submits that this is a case where the assessment is completed without any notice to the petitioners. Liability is cast on the petitioners as evident from Ext.P4 and the second petitioner, who is a Director of the Company, is requested to remit the amount at the concerned village. A counter affidavit is filed. Learned Government Pleader submits that it is true that no notice is issued to the petitioners and notice was issued only to the flat owners association and they WPC.10542/08 : 3 : have appeared also. In the light of the fact that the impugned orders are passed without notice to the petitioners, the writ petition is allowed and Exts.P2 to P4 and P6 are quashed. The matter will be redone in accordance with law necessarily after notice to all the affected parties. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE