IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 19TH MARCH 2008 / 29TH PHALGUNA 1929 WP(C).No. 9298 of 2008() ------------------------ PETITIONER: ------------ KENT CONSTRUCTIONS PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR, 1ST FLOOR PAVURETH BUILDING, MANORAMA JUNCTION OPPOSITE CHOICE TOWER, KOCHI-682 036. BY ADV. SRI.V.CHITAMBARESH (SR.) SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO REVENUE DEPARTMENT, SECRETARIAT THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, COLLECTORATE ERNAKULAM. 3. THE TAHSILDAR, KANAYANNUR TALUK ERNAKULAM. BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 9298 OF 2008 F = = = = = = = = = = = = = = = = Dated this the 19th March, 2008 J U D G M E N T Ext. p2 is an order of assessment under the Kerala Building Tax Act. Petitioner contends that assessment has been completed in respect of an apartment complex consisting of 18 flats which have already been sold by the petitioner to individual owners. 2. It is stated that going by the provisions of the Act these flats are liable to be assessed as separate units and in the name of the purchasers. It is seen that pursuant to Ext. P3 direction issued by the 1st respondent, the petitioner has already approached the 2nd respondent by filing Ext. P7 seeking to have Ext. P2 order of assessment revised. Since the 2nd respondent is the revisional authority in terms of the provisions contained in the Act who is also seized of the issue, I feel, Ext. P7 should be treated as an application for revision. 3. Accordingly, I dispose of this writ petition directing that the W.P.(C) No. 9298 OF 2008 -2- 2nd respondent shall treat Ext. P7 as an application for revision filed under the provisions of the Kerala Building Tax Act, hear the petitioner and pass appropriate orders in the matter. It will be open to the petitioner to produce all available evidence to prove their contention that the flats in question are liable to be assessed as individual units and that too in the name of the respective owners. Orders on Ext. P7 shall be passed by the 2nd respondent with notice to the petitioner and owners of the flats, the details of which will be made available by the petitioner as expeditiously as possible, at any rate within 6 weeks of production of a copy of this judgment. In the meantime, having regard to the fact that the petitioner has already paid Rs.1,17,150/- as per Ext. P4 I direct that further proceedings pursuant to Ext. P8 shall remain stayed for a period of 6 weeks from today. Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance along with a list of the owners of the flats who are to be issued notice as directed above. ANTONY DOMINIC JUDGE jan/-