IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 19TH SEPTEMBER 2008 / 28TH BHADRA 1930 WP(C).No. 9358 of 2005(L) ------------------------- PETITIONER: ----------------- A.K.SUNDARAM, S/O.A.N.KRISHNA IYER, RESIDING AT 8/233, ALAMPALLAM OLD VILLAGE, KOLLENGODE POST, PALAKKAD DISTRICT. BY ADV. SRI.H.BADARUDDIN RESPONDENTS: ---------------------- 1. THE DISTRICT COLLECTOR, PALAKKAD. 2. THE TAHSILDAR (RR), PALAKKAD TALUK, PALAKKAD. 3. THE VILLAGE OFFICER, KOPPAM VILLAGE, PALAKKAD. 4. A.S.VAIDYANATHAN, S/O.A.P.SUBRAMANIA IYER, PROPRIETOR, SREERAM INDUSTRIES, PIRAYIRI CHUNGAM, PALAKKAD. 5. K.SANTHOSH KUMAR, C/O.CHANDRAN, ANUGRAHA MEDICALS, GERMAN PLAZA COMPLEX, COLLEGE ROAD, PALAKKAD. 6. A.S.RAJAGOPALAN, KRISHNALAY, A.R.NAIR COLONY, PALAKKAD WORKING AT WONDERLAND DUTY PAID SHOP, COLLEGE ROAD, PALAKKAD. 7. T.UDAYAKUMAR, S/O.THANKARAJ, RESIDENCE NOT KNOWN, WORKING AT WONDERLAND DUTY PAID SHOP, COLLEGE ROAD, PALAKKAD. 8. THE TAHSILDAR, PALAKKAD TALUK, PALAKKAD DISTRICT. BY GOVT. PLEADER SRI. TEKCHAND FOR R1,R2,R3 & R8 ADV. SRI.BINOY VASUDEVAN FOR R5 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 9358/2005 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 : TRUE COPY OF SALE DEED NO. 4328/02 OF SUB REGISTRY, PALAKKAD. EXHIBIT P2 : TRUE COPY TAX RECEIPT NO. 238721 DATED 20.3.02 ISSUED BY PALAKKAD MUNICIPALITY IN FAVOUR PETITIONER. EXHIBIT P3(a) : TRUE COPY OF OWNERSHIP CERTIFICATE NO. R2/13861/02 DATED 11.12.02 ISSUED BY PALAKKAD MUNICIPALITY IN FAVOUR PETITIONER. EXHIBIT P3(b) : MUTATION ORDERS NO. R2.13680/02 DATED 10.12.02 ISSUED BY PALAKKAD MUNICIPALITY IN FAVOUR OF PETITIONER. EXHIBIT P4 : TRUE COPY OF SALE NOTICE ISSUED BY R2 FOR THE SALE PETITIONERS PROPERTY. EXHIBIT P5(a) : TRUE COPY OF LETTER FROM PETITIONER DATED 28.7.03 TO R2 AND 3. EXHIBIT P5(b) : TRUE COPY OF LETTER FROM PETITIONER DATED 16.7.03 FROM PETITIONER TO R2 AND 3. EXHIBIT P5(c) : POSTAL RECEIPTS EXHIBIT P5(d) : POSTAL ACKNOWLEDGMENT RECEIPTS. /TRUE COPY/ P.A. TO JUDGE. vkm C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No.9358 of 2005 --------------------------------- Dated, this the 19th day of September, 2008 J U D G M E N T Challenge is against the steps initiated for sale of part of the building owned by the petitioner for recovery of arrears of building tax. According to petitioner, building is owned by petitioner along with respondents 5 to 7 as joint owners. Further contention of the petitioner is that shop rooms are separately assigned to the co- owners and they are in possession and enjoyment of the respective portions. If property is jointly owned by several persons, then building tax has to be paid on proportionate basis in proportion to the area held by each of them. However, if there is no consensus for payment and tax remain unpaid, then the 8th respondent can attach and sell the entire building in recovery proceedings by virtue of Section 19(2) of the Kerala Building Tax Act. However, on equitable grounds, this writ petition is disposed of directing 8th respondent to issue separate notice of demand to the separate owners demanding building tax in proportion to the area held by each of them and in case of failure, recover the WP(C) No.9358/05 -2- arrears by sale of defaulters' portion of the building. Petitioner will produce copy of the judgment for compliance. In any case, recovery of entire arrears with interest should be made within three months from now. (C.N.RAMACHANDRAN NAIR, JUDGE) jg