IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 23RD JULY 2008 / 1ST SRAVANA 1930 WP(C).No. 8058 of 2005(H) ------------------------- PETITIONER: ------------ K.N.UMMER S/O. KUNJUPOKER HAJI, AGED 57 YEARS, KOLLOT NEELIKANDY, KUTTAMANGALAM, MUTTIL SOUTH, WYNAD. BY ADV. SRI.JIJO PAUL SMT.SINDHU MURALEEDHARAN RESPONDENTS: ------------- 1. REVENUE DIVISIONAL OFFICER, MANANTHAVADY, WYNAD DISTRICT. 2. TAHSILDAR, VYTHIRI TALUK, WYNAD. BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.8058/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF JUDGMENT OF THIS HONOURABLE COURT IN OP NO.25743/2002 DATED 10/09/2002. P2 : COPY OF RECEIPT EVIDENCING THE PAYMENT OF RS.63,900/- TOWARDS THE DUES OF BUILDING TAX ASSESSMENT NO.C1-2279/2001 ON 10/07/2002. P3 : COPY OF MEMORANDUM OF APPEAL FILED BY PETIITONER BEFORE R1 DATED 07/12/2001. P4 : COPY OF ORDER NO.B.3968/02/KBTA-23/02-03 DATED 13/09/2004 ISSUED BY R1. P5 : COPY OF ORDER DATED 03/02/2005 OF R1. P6 : COPY OF NOTICE DATED 01/03/2005 ISSUED BY R2. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ---------------------- WP(C) No.8058 of 2005 ------------------------------------ Dated, this the 23rd day of July, 2008 J U D G M E N T Petitioner is challenging assessment and demand of building tax in respect of a four storied commercial building. According to petitioner assessment was completed for the whole building even when construction of ground floor was completed. It is also submitted by petitioner that other floors were only under construction when assessment was made. Since Section 5(4) of the Building Tax Act authorizes assessment of a building construction of which is completed in stages, the writ petition is disposed of directing the Tahsildar to conduct inspection of the building and make assessment for the completed portion. If it is a single building, the entire plinth area has to be assessed and demand of tax at current rates has to be made after granting rebate of tax, if any, paid for any portion of the building, if any, assessed previously. In view of the controversy there will be direction to the Tahsildar to make assessment after first issuing a pre- assessment notice proposing the terms of assessment, call for petitioner’s objection and pass final orders, so that if petitioner has any grievance, he can challenge the assessment on specific ground. WP(C) No.8058/2005 -2- The Tahsildar will pass orders as above within a period of two months from now. Petitioner will produce copy of the judgment for compliance. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg