IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 22ND FEBRUARY 2008 / 3RD PHALGUNA 1929 OP.No. 9262 of 1999(C) -------------------------------- PETITIONER: ------------------- P.U. JAMES, 30/302 A, POONITHURA, ERNAKULAM DISTRICT. BY ADV. SMT.S.K.DEVI. RESPONDENTS: ------------------------ 1. THE SECRETARY, CORPORATION OF COCHIN, KOCHI-35. 2. THE REVENUE OFFICER, CORPORATION OF COCHIN, VYTTILLA OFFICE, ERNAKULAM. 3. THE CHAIRMAN, TAXATION & FINANCE, COMMITTEE OF COCHIN CORPORATION, ERNAKULAM. BY GOVT. PLEADER SRI. PRADEEP.K.P, ADV. SRI.S.RAMESH BABU, SC.COCHIN CORPN. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 22/02/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P. NO. 15362/1999 IN O.P. NO. 9262/1999 DISMISSED 22/02/2008. SD/- C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE CERTIFICATE ISSUED BY R.2. EXT.P.2: COPY OF THE ORDER NO. 001090 ISSUED BY R.1. EXT.P.3: COPY OF THE ORDER DTD. 14/11/97 ISSUED BY R.2. EXT.P.4: COPY OF THE APPEAL DTD. 22/11/97. EXT.P.5: COPY OF THE ORDER DTD. 18/02/98. EXT.P.6: COPY OF THE DEMAND NOTICE DTD. 19/03/99. EXT.P.7: COPY OF THE SKETCH OF THE LOCALITY. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// prv. C.N.RAMACHANDRAN NAIR, J. --------------------------- O.P.No.9262 OF 1999 -------------------------- Dated this the 22nd day of February, 2008 J U D G M E N T ~~~~~~~~~~~ Petitioner is challenging property tax assessment on the ground of discrimination. It is a notorious fact that no strict rational basis is adopted by the Corporation for the assessment of the property tax. May be the rich and the influential people are the favoured lot. However, favours to others shown in assessment is not a ground for ordering reduction of tax in respect of petitioner's building if the tax assessed and demanded is otherwise payable under the norms. In this case the dispute in tax pertains to the year 1979 and the Corporation's counsel stated that tax was reduced to Rs.1, 175/- from Rs.1, 823/-. I do not think there is any ground to reduce the tax further for that year. However, there will be direction to the Secretary of the Corporation to consider petitioner's objection while revising tax for following periods. The original petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) ps