IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 16TH DECEMBER 2011 / 25TH AGRAHAYANA 1933 WP(C).No. 22796 of 2007(L) -------------------------------------- PETITIONER : --------------------- PREMA UNNIKRISHNAN, W/O.UNNIKRISHNAN, HOUSE NO.49, ITI LAYOUT MSR NAGAR, NEW BEL ROAD, BANGALORE 560 054. BY ADVS. SRI.J.JULIAN XAVIER SRI. S. SUDHEESH KUMAR SRI.SIBI KARUN RESPONDENT : ----------------------- THE TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM. GOVERNMENT PLEADER SRI. NOBLE MATHEW THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 22796 of 2007(L) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF THE PLAN SUBMITTED BY THE PETITIONER WAS APPROVED BY GCDA ON 24/10/1980. EXT P2 : COPY OF THE PROPERTY TAX RECEIPT DATED 08/07/1985, ISSUED BY KOCHI CORPORATION. EXT P3 : COPY OF THE RELEVANT PAGES OF THE PASS BOOK ISSUED BY KOCHI CORPORATION SHOWING THE REMITTANCE OF PROPERTY TAX. EXT P4 : COPY OF THE COUNTERFOIL OF THE CHALAN DATED 24/07/1985. EXT P5 : COPY OF THE CHALAN SHOWING THE PAYMENT OF REGULARISATION OF THE PERMIT. EXT P6 : COPY OF THE ASSESSMENT ORDER DATED 18/04/2007 PASSED BY THE RESPONDENT. EXT P7 : COPY OF THE DEMAND NOTICE DATED 18/04/2007 ISSUED BY THE RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE DSV/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.22796 of 2007 ---------------------------------------------- Dated this the 16th day of December, 2011 JUDGMENT The petitioner challenges Ext.P6 assessment order and Ext.P7 demand notice under the Kerala Building Tax Act assessing building tax on a three storied building belonging to the petitioner. The petitioner's contention is that the ground floor and the first floor of the building were constructed in the year 1984. The petitioner constructed the 2nd floor of the building only in 2001. At the time when the petitioner constructed the ground and first floors, the provision in the Kerala Building Tax Act for assessment of building tax was on the basis of capital value and therefore, the entire building could not have been assessed building tax on the basis of plinth area as done in the impugned assessment order and notice since the plinth area rule came into existence long after the construction of the first two floors, is the contention raised. The petitioner submits that the ground W.P.(C)No.22796/07 2 floor and the first floor ought to have been assessed on the basis of capital value and the 2nd floor alone could have been assessed on the basis of plinth area. 2. A counter affidavit has been filed by the respondent supporting the impugned orders. 3. I have considered the rival contentions in detail. 4. Exts.P6 and P7 are in printed forms. They do not reflect any of the contentions of the petitioner. I am of opinion that the assessee is entitled to know the method of assessment especially when Section 5 specifically provides for assessment of different parts of the building constructed at different times before and after amendment. Therefore, I am of opinion that Exts.P6 and P7, which are non-speaking orders are liable to be quashed on the ground of violation of principles of natural justice. 5. Accordingly, Exts.P6 and P7 orders are quashed. The respondent is directed to re-assess the building under the Kerala Building Tax Act, after affording an opportunity of being heard to the petitioner. I make it clear that the order to be W.P.(C)No.22796/07 3 passed shall contain reasons and the method of assessment taking into account each and every contention of the petitioner. After fresh assessment, amounts paid by the petitioner as per the interim order of this Court shall be adjusted against the final tax assessed. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE acd W.P.(C)No.22796/07 4 W.P.(C)No.22796/07 5