IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 WP(C).No. 10748 of 2004(D) -------------------------- PETITIONER: ------------ THOMAS JACOB, AGED 37 YEARS, S/O.LATE P.I.JACOB, PEACE VILLA, MUNIDYOORKONAM.P.O., PANTHALAM, PATHANAMTHITTA. BY ADV. SRI.BABU KARUKAPADATH SMT.M.A.VAHEEDA BABU RESPONDENTS: ------------- 1. STATE OF KERAL REPRESENTED BY THE SECRETARY TO GOVERNMENT DEPARTMENT OF LOCAL SELF GOVERNMENT, THIRUVANANTHAPURAM. 2. CHENGANNOOR MUNICIPALITY REPRESENTED BY ITS SECRETARY, CHENGANNOOR. BY ADV. SRI.R.T.PRADEEP FOR R2 SHRI.SABU, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.10748/2004 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF RECEIPT DATED 25/11/1999 EVIDENCING THE PAYMENT OF BUILDING TAX FOR THE FIRST HALF OF 1998-99. P2 : COPY OF THE ORDER DATED 29/12/1999 ISSUED BY R2 ON THE APPEAL DATED 25/11/1999 PREFERRED BY PETITIONER BEFORE STANDING COMMITTEE. P3 : COPY OF RECEIPT DATED 29/02/2000 EVIDENCING PAYEMNT OF BUILDING TAX FOR 2ND HALF OF 1998-99 AND FULL AMOUNT FOR THE YEAR 1999-2000. P4 : COPY OF APPEAL DATED 15/01/2003 SUBMITTED BY PETITIONER BEFORE GOVERNMENT. P5 : COPY OF COMMUNIATION DATED 27/02/2003 RECEIVED BY PETITIONER FROM THE HONOURABLE MINISTER FOR LOCAL ADMINISTRATION REGARDING THE EXPEDITIOUS DISPOSAL OF THE APPEAL. P6 : COPY OF DEMAND NOTICES DATED 18/12/2003 IN RESPECT OF THE BUILDING OF PETITIONER. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 10748 of 2004 --------------------------------- Dated, this the 23rd day of May, 2008 J U D G M E N T This writ petition is filed four years back challenging property tax assessment in respect of shop rooms. Since the standing committee did not grant substantial relief in the appeal filed against the assessment, petitioner approached this Court. Even though demand notices are produced in this Court, details about the building are not available. Since the building assessed are shop rooms, rent is a relevant criteria for the purpose of fixation of property tax because tax is based on annual value. The plinth area of the building, location of the building and rent payable should be taken into account by the Secretary of the Municipality while fixing the property tax. This writ petition is, therefore, disposed of directing the Secretary to conduct enquiry, find out location of the buidling, nature of use of the building, consider rent payable and then re-fix the tax payable based on all these materials. The tax should be refixed for the disputed period and thereafter the Secretary is free to decide periodical revision of tax in terms of the Rules. The Secretary is directed to issue fresh orders within a period of three weeks from receipt of this judgment. Interim orders of WP(C) No. 10748/2004 -2- stay granted by this Court will continue for a period of three months from today and thereafter recovery will be based on revised demands. Petitioner will produce copy of the rent agreement and other details of the building for the Secretary to consider the same, make enquiry and pass final orders. (C.N.RAMACHANDRAN NAIR, JUDGE) jg