IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 OP.No. 3436 of 2002(H) ---------------------- PETITIONER(S): --------------- MATHEWSON S/O.KURIAKOSE,AGED 33 YEARS ALIYATHUKUDY HOUSE,MUDAKKUZHA KARA,VENGOOR WEST VILLAGE,KUNNATHUNADU TALUK. BY ADV. SRI.V.RAJENDRAN (PERUMBAVOOR) SRI.GEORGE VARGHESE KIZHAKKAMBALAM RESPONDENT(S): --------------- 1. DISTRICT COLLECTOR,ERNAKULAM,CIVIL STATION,KAKKANAD. 2. TAHSILDAR,KUNNATHUNADU TALUK,TALUK OFFICE,PERUMBAVOOR. 3. VILLAGE OFFICER,VENGOOR,VENGOOR P.O. 4. VARGHESE S/O.MATHEW,AGED 62 YEARS, KADUVETTY HOUSE (POIKKATTIL),PALLITHAZHAM, VENGOOR KARA,VENGOOR VILLAGE. R1 TO R3 BY GOVERNMENT PLEADER SRI. TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 22/07/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP NOS. 6136/02 & 43237/2002 IN OP 3436 OF 2002 DISMISSED 22.7.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE DOCUMENT NO. 6 DATED 1.1.1998 EXT.P2 TRUE COPY OF THE SALE DEED NO. 370 DATED 4.2.2000 EXT.P3 TRUE COPY OF THEDEMAND NOTICE NO. G1-7968/01 DATED 4.10.2001 EXT.P4 TRUE COPY OF THE NOTICE DATED 16.8.2001 EXT.P5 TRUE COPY OF THE REPLYDATED 12.9.2001 EXT.P6 TRUE COPY OF THE SALE DEED NO. 2341 DATED 29.12.1989. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 3436 OF 2002 -------------------------------------------- Dated this the 22nd day of July, 2008 JUDGMENT Petitioner is challenging assessment and demand of building tax in respect of a shop building consisting of ground floor and first floor. According to the petitioner, 36 sq. metres was originally constructed constituting ground floor of the shop room purchased by him. Later petitioner constructed first floor with equal area that is 36 sq. metres, making the total plinth area 72 sq. metres. Petitioner's case is that ground floor was purchased by him and therefore building tax is payable by the person who constructed it, namely, fourth respondent. However, Government Pleader pointed out that since building tax is a charge on the building under Section 19(2) of the Act, petitioner is liable to pay building tax, and it is for the petitioner to recover the amount from the fourth respondent depending upon the terms of purchase between the seller and buyer. It is seen that the same building consists of several shop rooms and assessment is made on the building as a whole. If there is only one building consisting of different rooms, 2 single assessment can be made but individual owners can be called upon to pay tax in respect of portion held by them, failing which that portion can be attached and sold. OP is disposed of directing the petitioner to pay building tax for the portion of ground floor and first floor held by him, that is, 72 sq. metres , but with a direction to respondents to recover remaining amount of tax from the other owners in proportion to the area of the building held by them. (C.N. RAMACHANDRAN NAIR) Judge kk 3