IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 22ND MAY 2008 / 1ST JYAISHTA 1930 WP(C).No. 22668 of 2005(W) -------------------------- PETITIONER: ------------ KUNHAMMARAKATH IMBICHI PATHUMMABI, W/O.P.M.MOIDEEN, EZHUKUNI NILAM, COTTON MILL ROAD, THIRUVANNUR P.O., KOZHIKODE-29. BY ADV. SRI.T.G.RAJENDRAN RESPONDENTS: ------------- 1. STATE OF KERALA, REP. BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, KOZHIKODE. 3. THE REVENUE DIVISIONAL OFFICER, KOZHIKODE DIVISION. 4. THE TAHSILDAR, KOZHIKODE TALUK. 5. THE VILLAGE OFFICER, PANNIANKARA, KOZHIKODE. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF SALE DEED DT.8.5.2000. P2: TRUE COPY OF ORDER OF R4 DT.18.3.2005. P3: TRUE COPY OF REPRESENTATION SENT BY PETITIONER TO R4 DT.23.2.2005. P4: TRUE COPY OF LETTER DT.28.11.96. P5: TRUE COPY OF POSTAL ACKNOWLEDGEMENT RECEIPT. P6: TRUE COPY OF R.R. NOTICE ISSUED BY R1 DT.6.7.2005. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.22668 of 2005 .................................................................... Dated this the 22nd day of May, 2008. JUDGMENT There is no scope for this court deciding as to who has to pay building tax because Section 19(2) of the Building Tax Act creates a charge on the building, the construction of which attracts building tax. If the building is sold after construction, then it is for the transferor and transferee to settle the issue between them. However, by virtue of Section 19(2) of the Act, building tax can be recovered by sale of the building concerned. The W.P. is disposed of directing the 4th respondent to attach and sell the building, if the owner does not settle building tax liability. C.N.RAMACHANDRAN NAIR Judge pms