IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 18TH JANUARY 2008 / 28TH POUSHA 1929 OP.No. 6820 of 2001(J) ---------------------- PETITIONERS: -------------------- 1) E.V.SUNNY, S/O.VARKEY, EDAKKATTUKUDIYIL HOIUSE, KARUKIDAM, MUVATTUPUZHA TALUK. 2) MRS.RANI, W/O.E.V.SUNNY, EDAKKATTUKUDIYIL HOUSE, KARUKIDAM, MUVATTUPUZHA TALUK. 3) SRI.E.J.VARKEY, S/O.JOSEPH, EDAKKATTUKUDIYIL HOUSE, KALAMPUR, MUVATTUPUZHA TALUK. BY ADV. SRI.MATHEW SKARIA RESPONDENT: -------------------- THE TAHSILDAR, OFFICE OF THE TAHSILDAR, KOTHAMANGALAM TALUK, ERNAKULAM DISTRICT. BY GOVERNMENT PLEADER SRI.V.TEK CHAND. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 18/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONERS' EXHIBITS:- P1: Copy of the Settlement deed No.1988/97 of Kothamangalam SRO. P2: Copy of the sale deed No.1988/97 of Kothamangalam SRO. P3: Copy of the Exchange deed No.4672/88 of Kothamangalam SRO. P4: Copy of the building permit No.BA 375/98-99 dtd.25.1.1999. P5: Copy of the agreement dtd.28.1.1999. P6: Copy of the proceedings No.F3.13799/2000 dtd.27.1.2001 of the respondent. P7: Copy of the notice dtd.27.1.2001 in Forum 5 issued by the respondent. P8: Copy of the demand notice dtd.17.1.2001 in Forum 6 issued by the respondent. RESPONDENT'S EXHIBITS:- NIL. ( True copy ) P.A. TO JUDGE. kvs/- T.R.RAMACHANDRAN NAIR, J. = = = = = = = = = = = = = = = O.P.No.6820 OF 2001-J. = = = = = = = = = = = = = = = Dated this the 18th day of January, 2008. J U D G M E N T The question raised herein is under the Kerala Building Tax Act, 1975. The petitioners have approached this Court aggrieved by Ext.P6 order of assessment. It is the case of the petitioners that they were owners of properties as covered by Exts.P1 to P3 and they decided to construct commercial buildings in their respective properties. Since the properties are small holdings they decided to construct the building jointly and to keep independent right and possession over their respective properties. It is also submitted that the building was constructed with the funds contributed by all the petitioners. Ext.P4 is the building permit issued by the Kothamangalam Municipality. Ext.P5 is the agreement executed between the petitioners whereby they have agreed to take separate possession of each one's share by dividing the building on floor basis and to construct the share of each at the cost of the respective sharers. O.P.No.6820 OF 2001-J. 2 2. After conducting proper enquiry Ext.P6 assessment order has been passed. The learned counsel for the petitioners pointed out that the assessment has been finalised wrongly as the buildings are separately owned and possessed by them. 3. The learned Government Pleader points out that the petitioners have not filed any appeal challenging Ext.P6 order. The appellate authority in this case is the Revenue Divisional Officer. Therefore, if the petitioners file an appeal before the Revenue Divisional Officer within a period of one month from the date of receipt of a copy of this judgment, the R.D.O. concerned will take the appeal on file and dispose of the same on merits expeditiously. The petitioners will be free to adduce evidence in support of their claim before the appellate authority. The Original Petition is disposed of as above. No costs. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/