IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 OP.No. 10153 of 2001(H) ---------------------------------- PETITIONER: ------------------ P.U.KRISHNAN, S/O. T.SANKUNNI NAIR, MANAGING DIRECTOR, MALABAR HATCHERIES (P) LTD., THENKARA P.O., MANNARKKAD TALUK, PALAKKD DISTRICT. BY ADV. SRI.M.V.HARIDAS MENON SMT.ROHINI V.MENON RESPONDENTS: --------------------- THE BUILDING TAX ASSESSING AUTHORITY (TAHSILDAR), MANNARKKAD TALUK, PALAKKD DISTRICT BY GOVERNMENT PLEADER SRI.K.T.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 22/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. NO.10153/2001 ORDER ON CMP. NO.16281/2001 IN OP. NO.10153/2001 DISMISSED 22.07.2008 SD/- T.R.RAMACHANDRAN NAIR, JUDGE APPENDIX PETITIONERS EXHIBITS EXT.P:- COPY OF THE SSI CERTIFICATE OF REGISTRATION, NO.KE/SSE/04250/07/09/FNL, DT. 29.3.1989 OF THE PETITIONER'S FIRM. EXT.P2:- COPY OF THE ASST. ORDER NO.DIS. 610/2001/KBT 226/2000) DT. 30.1.2001 ISSUED BY THE RESPONDENT TO THE PETITIONER. /TRUE COPY/ P.A. TO JUDGE tss T.R.RAMACHANDRAN NAIR, J. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ O.P. No.10153/2001-H ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Dated this the 22nd day of July, 2008 J U D G M E N T This petition is filed challenging the order of assessment, Ext.P2, passed by the respondent under the Building Tax Act. The petitioner is the Managing Director of a Company. The unit is registered as a Small Scale Industrial Unit which is evidenced by Ext.P1. According to the petitioner, the unit is exempted from building tax as per the notifications issued by the Government. It is contended that Ext.P2 assessment order has been passed without giving any hearing to the petitioner as enjoined under the provisions of the Act. 2. The respondent has filed a detailed counter affidavit disputing the contentions raised by the petitioner. It is stated that the petitioner filed return in Form No.II and pursuant to the submission of return, the Deputy Tahsildar inspected the building and verified the plinth area. It is also stated that the petitioner did not produce any order showing that the unit is eligible for exemption from payment of tax being a S.S.I unit. 3. Respondent also contended that the petitioner can resort to the remedy of appeal under Section 11 of the Building Tax Act. 4. Since the petitioner has got an effective remedy of appeal under Section 11 of the Building Tax Act, it is up to the petitioner to invoke the same within one month from today. If such an appeal is filed, O.P.NO.10153/2001-H -:2:- the appellate authority shall dispose of the same in accordance with law, after hearing the petitioner and after considering the contentions of the petitioner on merits. With the above observation, the original petition is disposed of. No costs. T.R.RAMACHANDRAN NAIR, Judge ms O.P.NO.10153/2001-H -:3:- T.R.RAMACHANDRAN NAIR, J. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ O.P. No.10153/2001-H ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ J U D G M E N T 22 22ND ND JULY, 2008 JULY, 2008