IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 OP.No. 28687 of 2002(M) ----------------------- PETITIONER: ------------ 1. K.T.THOMAS, THANNIKKAL HOUSE, MANALUNKAL HOUSE, KOTTAYAM. 2. K.T.JOSEPH, THANNIKAL HOUSE, MANALUNKAL HOUSE, KOTTAYAM. BY ADV. SRI.K.GOPALAKRISHNA KURUP SRI.V.K.SUNIL RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, KOTTAYAM. 2. THE TAHSILDAR, KOTTAYAM. BY GOVERNMENT PLEADER SRI. K. P. PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 48687 OF 2002 IN OP 28687 OF 2002 DISMISSED 8.2.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONERS' EXHIBITS: EXT.P1 TRUE COPY OF THE FIRST PETITIONER'S BUILDING PLAN EXT.P2 TRUE COPY OF THE 2ND PETITIONER'S BUILDING PLAN. EXT.P3 TRUE COPY OF THE BUILDING TAX ASSESSMENT REGISTER IN RESPECT OF BUILDING OWNED BY THE 2ND PETITIONER. EXT.P4 TRUE COPIES OF THE BUILDIN TAX (PANCHAYAT) RECEIPT IN RESPECT OF THE BUILDING NOS. 7/137 AND 7/138 EXT.P5 TRUE COPY OF THE DEMAND NOTICE NO. B8 (2) 3159/2000 AND B8 (2) 3160/2000 DATED 3.7.2000 ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT. EXT.P6 TRUE COPY OF THE ORDER NO. 3978/2000/E DATED 21.3.2001 PASSED BY THE RDO, KOTTAYAM. EXT.P7 TRUE COPY OF THE ORDER NO. B10-37747/2001/K.DIST DATED 3.7.2002 PASSED BY THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 28687 OF 2002 -------------------------------------------- Dated this the 8th day of February, 2008 JUDGMENT Petitioners are challenging building tax assessment in respect of a building which consists of some shop rooms. Contrary to petitioners' claim that the building consists of two units, assessment was made as a single unit, probably because petitioners have constructed only one structure. Even if petitioners together constructed by pooling their resources a building, it has to be assessed as a single unit, because admittedly the building is a single structure with single roof made of RCC. The case of the petitioners is that adjoining land was purchased by them and the respective portion of the building in the property in the name of each of the petitioners should be separately assessed. The sketch Ext.P3 produced by the petitioners shows that there is a common corridor and on either side of it there are two rooms. Even if the building has a common roof but is separated by a corridor and each of the two portions is owned by each petitioner then each building calls for separate assessment. However, petitioners have not produced any documents of title and details of expenditure by each of them for construction of the building. Having regard to the contentions raised, I 2 feel one more opportunity can be given to the petitioners to produce documents before the Tahsildar and if sufficient proof is produced by petitioners as above then there will be direction to the Tahsildar to make separate assessments and as and when separate assessment orders are issued as above, then the Tahsildar will recall the earlier orders though confirmed in appeal and revision. However, since the petitioners have remitted Rs. 4500/- and the balance is only Rs. 4500/-, it is for the petitioners to consider whether continuance of dispute is worthwhile. If the petitioners do not want to contest the matter any longer, there will be direction to the respondents to waive interest completely and recover the balance amount of tax if petitioners pay it within one month from the date of receipt of a copy of this judgment. If the petitioners want to pursue the matter, then petitioners will produce a copy of this judgment and documents before the Tahsildar as directed above. In that event, there will be direction to the Tahsildar to issue fresh orders as above within three months from the date of receipt of a copy of this judgment and until then not to recover the balance due. O.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3