IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 OP.No. 32612 of 2000(G) ----------------------- PETITIONER: ------------ 1. ROSA MATHEW, KUNNAMPUZHA, MURINGOOR. 2.; ELSA THOMAS, DO.DO. 3. K.N. THOMAS, DO.DO. BY ADV. SRI.P.R. VENKATESH RESPONDENTS: ------------- THE TAHSILDAR, MUKUNDAPURAM TALUK, IRINJALAKUDA THE ASSESSING AUTHORITY UNDER THE KERALA BUILDING TAX ACT. BY G.P. SRI. TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 29/08/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 55712 OF 2000 IN OP 32612 OF 2000 DISMISSED 29.8.2008 SD/-C.N.RAMACHANRAN NAIR, JUDGE. APPENDIX PETITIONERS' EXHIBITS: EXT.P1 TRUE COPY OF THE ORDER OF ASSESMENT DATED 23.11.1992 EXT.P2 TRUE COPY OF THE CERTIFICATE ISSUED BY STATE BANK OF INDIA ON 18.11.1997 EXT.P3 TRUE COPY OF ORDER OF ASSESSMENT DATED 6.11.2000 EXT.P4 TRUE COPY OF THE NOTICE OF DEMAND DATED 6.11.2000 ANNEXURE 1 TRUE COPY OF SNOTICE DATED 22.7.2008 ISSUED BY TAHSILDAR ANNEXURE 2 TRUE COPY OF RECEIPT DATED 24.1.2001 ISSUED BY VILLAGE OFFICER, MELOOR RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 32612 OF 2000 -------------------------------------------- Dated this the 29th day of August, 2008 JUDGMENT Petitioner is challenging Exts. P3 and P4 building tax assessments in respect of a two storied commercial building constructed in stages. It is seen that ground floor of the building was assessed vide Ext.P1 and the plinth area assessed is 327.49 sq. metres. The first floor of the building was later constructed in 1997 and after completion of construction of the first floor, the building was assessed under Section 5(4) of the Building Tax Act demanding differential tax. 2. Counsel for the petitioner contended that rate of tax applied and plinth area assessed under Ext.P4 are not correct. So far as rate of tax applied is concerned, petitioner has produced Ext.P2 which shows that the first floor of the building was let out to the State Bank of India on 15.9.1996. Even if this document is accepted as evidence for completion of construction of the building, it is after 29.7.1996 when the revised rate came into force. Consequently the rate of tax applied is correct. However, if there is mistake in the plinth area assessed as 2 805.77 sq. metres, petitioner is given freedom to prepare a sketch showing the plinth area and file rectification application before the Tahsildar along with a copy of this judgment. If any such application is made, the Tahsildar will get the plinth area rechecked and correction if required will be carried out without any delay. O.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3