IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE P.BHAVADASAN FRIDAY, THE 6TH FEBRUARY 2009 / 17TH MAGHA 1930 WA.No. 2503 of 2007() --------------------- AGAINST THE JUDGEMENT/ORDER DATED 18.9.2007 IN WPC.15445/2005 .................... APPELLANT: PETITIONER ------------------------ P.RUKIYA BAI, W/O.Y.ZAIN SAIT, SANIA SHENOY ROAD, KOCHI-682 027. BY ADV. SRI.ROY CHACKO RESPONDENTS: RESPONDENTS -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM. 3. THE VILLAGE OFFICER, VAZHAKKALA, KANAYANNUR TALUK, ERNAKULAM DIST. BY GOVT. PLEADER SHRI.VINOD CHANDRAN FOR R1 TO 3 THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 06/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY, Ag.CJ & P.BHAVADASAN, J. =========================== W.A.No.2503 of 2007 =============================== Dated this the 6th day of February, 2009. J U D G M E N T Koshy, Ag.CJ. Appellant/petitioner challenges Exts.P6 and P8 assessment orders and demand of building tax along with interest. With regard to the demand of building tax, there is no dispute. It is adjudicated in the appeal process. The question to be considered now is that whether the appellant is bound to pay the interest. The interest was charged at a higher rate under Section 3B of the Kerala Building Tax Act. Learned Single Judge held that Section 3B is not applicable and only normal interest under Section 19(1) of the Act is payable from the date (taxable event) till the date of payment. The interest rate is 6%. It is well settled law that interest is payable from the date when tax becomes due even though proceedings are pending before the court or in appeal. After adjusting the amount already paid, if there is any excess amount, the appellant is also entitled to refund the same under Section 20 of the Act. As the learned Single Judge had only W.A.No.2503 of 2007 2 directed to issue fresh orders, assessing with interest under Section 19(1) of the Act, we see no ground to interfere in the impugned judgment. The writ appeal is disposed of as above. J.B.KOSHY, ACTING CHIEF JUSTICE. P.BHAVADASAN, JUDGE. bkn/-