IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 17TH MARCH 2008 / 27TH PHALGUNA 1929 WP(C).No. 5594 of 2008(N) ------------------------------------ PETITIONERS: ------------------ 1. ANTONY JOSEPH, 3-B, PENTA LAKSHMI APARTMENTS, GODOWN ROAD, EDAPPALLY TOLL, COCHIN-24. 2. N.MOHAN, 3-C, PENTA LAKSHMI APARTMENTS, GODOWN ROAD, EDAPPALLY TOLL, COCHIN-24. 3. PHILIP GEORGE, 3-A, PENTA LAKSHMI APARTMENTS, GODOWN ROAD, EDAPPALLY TOLL, COCHIN-24. 4. ROY JOHN, 3-D, PENTA LAKSHMI APARTMENTS, GODOWN ROAD, EDAPPALLY TOLL, COCHIN - 24. BY ADV. SRI.C.K.ABDUL RAHIM RESPONDENTS: ----------------------- 1. THE STATE OF KERALA, REP. BY ITS SECRETARY TO REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, KANAYANNOOR TALUK, ERNAKULAM. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), KANAYANNOOR TALUK, ERNAKULAM. BY GOVERNMENT PLEADER SRI.SANTHOSH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.5594/2008 APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE AGREEMENT EXECUTED BETWEEN THE IST PETITIONER AND THE OWNER OF THE LAND FOR PURCHASE OF SPECIFIC UNDIVIDED SHARE IN THE PROPERTY DT. 8.8.97. EXT.P2:- COPY OF THE AGREEMENT ENTERED BETWEEN THE IST PETITIONER AND THE LAND OWNER, FOR CONSTRUCTION OF THE INDIVIDUAL APARTMENT ON BEHALF OF THE IST PETITIONER, AT HIS COST AND EXPENSES, DT. 8.8.97. EXT.P3:- COPY OF THE SALE DEED EXECUTED AND REGISTERED AS DOCUMENT NO.641/1996 OF THE SUB REGISTRAR OFFICE, EDAPPALLY. EXT.P4:- COPY OF THE BASIC TAX RECEIPT EVIDENCING PAYMENT OF BASIC TAX BY THE 2ND PETITIONER, DT. 18.9.04. EXT.P5:- COPY OF THE POSSESSION CERTIFICATE ISSUED FROM THE VILLAGE OFFICE, WITH RESPECT TO THE UNDIVIDED SHARE ON THE LAND, TO THE 2ND PETITIONER. EXT.P6:- COPY OF THE REQUEST SUBMITTED BY PETITIONER 2 AND 4 BEFORE THE VILLAGE OFFICER, THRIKKAKARA NORTH VILLAGE, DT. 5.2.08. EXT.P7:- COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT BY WHICH THE ASSESSMENT IS MADE, DT. 2.3.07. EXT.P8:- COPY OF THE ORDER ASSESSMENT ISSUED IN THE PRESCRIBED FORMS DT. 2.3.07. EXT.P9:- COPY OF THE DEMAND NOTICE, ISSUED IN THE PRESCRIBED FORMS DT. 2.3.07. EXT.P10:- COPY OF THE RR NOTICE AFFIXED ON THE PREMISES, DT. 16.1.08 ALONG WITH THE ENDORSEMENT MADE ON ITS BACKSIDE. /TRUE COPY/ P.S. TO JUDGE tss ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 5594 of 2008 ------------------------------------- Dated: MARCH 17, 2008 JUDGMENT Ext.P7 proceedings, Ext.P8 order of assessment and Ext.P9 notice of demand along with Ext.P10 revenue recovery proceedings for realising the tax levied under the provisions of the Kerala Building Tax Act are under challenge in this writ petition. 2. Petitioners are owners of apartments. According to them, their individual flats have been constructed based on agreements entered into between them and the builder, utilising the contributions made by them. They also submit that the undivided interest on the land in which the apartments have been constructed has been sold to them by registered documents. Despite all these, petitioners submit that without notice to the apartment owners and issuing notice only to the builder and the office bearers of the Residents' Association, assessment has been completed and on that basis building tax is not sought to be realised from the petitioners. 3. In view of the contentions raised as above, I am inclined to WP(C) 5594/08 Page numbers hold that the 2nd respondent ought to have completed the assessment only after giving individual notice to the apartment owners. 4. Accordingly Exts.P7 to P10 will stand set aside and the 2nd respondent is directed to complete the assessment with individual notice to the apartment owners, the list of which will be made available to the 2nd respondent by the petitioners herein along with a copy of this judgment. I clarify that it will be open to the petitioners to produce all evidence including their documents of title, account books evidencing payment and such other documents during the course of the enquiry. Adverting to the evidence so produced by the petitioners, the 2nd respondent shall pass revised orders of assessment as expeditiously as possible, at any rate, within eight weeks of production of a copy of this judgment. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE mt/-