IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 22ND FEBRUARY 2008 / 3RD PHALGUNA 1929 OP.No. 32941 of 2002(V) ------------------------------------ PETITIONER: ---------------------- N.SADANANDAN PILLAI, VRINDAVANAM, SEERANADU SOUTH, PATHARAM P.O., KUNNATHUR TALUK. BY ADV. SRI.C.V.VASUDEVAN SMT.V.SUJATHA RESPONDENTS: ------------------------- 1. THE STATE OF KERALA, REP. BY CHIEF SECRETARY, SECRETARIATE BUILDINGS, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, COLLECTORATE, KOLLAM. 3. THE REVENUE DIVISIONAL OFFICER, KOLLAM. 4. THE TAHSILDAR, TALUK OFFICE, KUNNATHUR. BY GOVERNMENT PLEADER SRI.PRADEEP.K.P. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 22/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss ORDER ON C.M.P.NO.55741/2002 IN O.P.NO.32941/2002 V DISMISSED 22/02/2008 SD/- C.N.RAMACHANDRAN NAIR, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ROUGH SKETCH OF THE BUILDING IN 1965. EXT.P2: COPY OF ROUGH SKETCH OF THE ADDITIONAL CONSTRUCTION AFTER 1990. EXT.P3: COPY OF THE ORDER DTD. 20/03/2000 PASSED BY 4TH RESPONDENT. EXT.P4: COPY OF THE ORDER DTD. 4/10/2002 PASSED BY 2ND RESPONDENT. /TRUE COPY/ P.A.TO JUDGE Kss C.N.RAMACHANDRAN NAIR, J. --------------------------- O.P.No.32941 of 2002 -------------------------- Dated this the 22nd day of February, 2008 J U D G M E N T ~~~~~~~~~~~ Petitioner is challenging building tax assessment in respect of a residential building. According to the petitioner there was an old building in the property that was periodically modified in stages and it was wrong to assess the plinth area of the entire building now. It is seen that the assessment was completed on plinth area method by applying Section 5(2) of the Building Tax Act. The District Collector has confirmed the assessment under Section by Section 5(2) of the Act. This court, by judgment reported in Shirly v. State of Kerala [2006(2) KLT 306], declared the said provision arbitrary and unconstitutional. It is a settled position, that assessment has to be made with reference to the law applicable as on the date of completion of construction of the building. If construction of petitioner's building was over before plinth area method came into force, assessment has to made on the basis of capital value. However, if Section 5(4) is applicable on account of additional plinth area made by the petitioner in the course of time, O.P.No.32941/2002 2 assessment has to be completed under the said provision. In any case orders do not reveal the facts and data pertaining to the stages of completion of construction of building by the petitioner. In fact instead of issuing a speaking order, the Tahsildar has made an assessment in the prescribed form without reference to the facts which led to the dispute. In the circumstances, the orders of the District Collector, Revenue Divisional Officer and Tahsildar are set aside. There will be a direction to the Tahsildar to conduct an inspection of the building, collect details of stages of construction of building and make an assessment, after issuing notice and after giving an opportunity to the petitioner for adducing additional evidence and after hearing the petitioner. The Tahsildar is directed to issue fresh orders within a period of four months from today. Petitioner will produce a copy of this judgment for compliance. The original petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) ps O.P.No.32941/2002 3 C.N.RAMACHANDRAN NAIR, J. O.P.No.32941/2002 JUDGMENT 22.2.2008