IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 17TH MARCH 2010 / 26TH PHALGUNA 1931 RP.No. 393 of 2006(I) --------------------- AGAINST THE JUDGEMENT IN OP.28858/2001 .................... REVIEW PETITIONERS/RESPONDENTS: ---------------------- 1. STATE OF KERALA REP. BY THE DISTRICT COLLECTOR, COLLECTORATE, CIVIL LANE, THRISSUR. 2. THE REVENUE DIVISIONAL OFFICER, REVENUE DIVISIONAL OFFICE, CIVIL LANE, THRISSUR. 3. THE TAHSILDAR, THRISSUR TALUK, THRISSUR DIST. 4. THE VILLAGE OFFICER, THRISSUR VILLAGE, THRISSUR TALUK, THRISSUR DIST. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT/PETITIONER: --------------- MUMTHAS ABDUL RAHMAN, W/O.P.A.ABDUL RAHMAN, PUTHUVEETTIL HOUSE, ERINGAPURAM, GURUVAYOOR, THRISSUR DIST. BY ADV. SRI.P.GOPAKUMARAN NAIR THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 17/03/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... R.P. No.393 of 2006 in O.P. No.28858 of 200 .................................................................... Dated this the 17th day of March, 2010. ORDER Review Petition is filed stating that facts stated in the judgment based on submission by the Government Pleader are incorrect because the building when constructed was in Municipal area and later the area came within the jurisdiction of Thrissur Corporation. In the circumstances, building tax assessment should be at the rate applicable to Municipal areas because as on the date of completion of construction, the location was a Municipal area. Review Petition is allowed modifying the judgment with a direction to the Tahsildar to revise the building tax assessment in respect of respondent's building by applying the rate applicable to Municipal areas. The submission of the Government Pleader recorded in the judgment is recalled and substituted with the above submission. C.N.RAMACHANDRAN NAIR Judge pms