IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE B.P.RAY MONDAY, THE 19TH DECEMBER 2011 / 28TH AGRAHAYANA 1933 WP(C).No. 24207 of 2003(F) -------------------------- PETITIONERS: --------------- 1. V. V. ALIAS, S/O. VARKEY (LATE) 'VELLOOKATTIL', PIRAVOM, PIRAVOM P.O., ERNAKULAM DISTRICT. 2. KUNJUMOL W/O. ALIAS, 'VELLOOKATTIL', PIRAVOM, PIRAVOM P.O., ERNAKULAM DISTRICT. 3. K.J. ALIAS @ ALIACHAN, S/O. K.M. JACOB, KANDANTHINPADY HOUSE, PIRAVOM, PIRAVOM P.O., ERNAKULAM DISTRICT. 4. VALSA, W/O. ALIAS @ ALIACHAN, KANDANTHINPADY HOUSE, PIRAVOM, PIRAVOM P.O., ERNAKULAM DISTRICT. BY ADV. SRI.MOHAMMED RAFIQ SRI. ABDUL SALAM S. RESPONDENTS: ------------------ 1. THE TAHSILDAR, MUVATTUPUZHA. 2. THE REVENUE DIVISIONAL OFFICER, MUVATTUPUZHA. 3. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. ADV. SRI. V. VIJU LAL, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO. 24207/2003 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE DOCUMENT NO. 1072/92 SRO PIRAVOM. EXT.P2 TRUE COPY OF THE DOCUMENT NO.2181/92. SRO PIRAVOM. EXT.P3 : TRUE COPY OF THE DOCUMENT NO.1955/99 SRO PIRAVOM. EXT.P4 : TRUE COPY OF THE DOCUMENT NO.1071/92 SRO PIRAVOM. EXT.P5 : TRUE COPY OF THE DOCUMENT NO.2182/92 SRO PIRAVOM. EXT.P6 TRUE COPY OF THE DOCUMENT NO. 1956/99 SRO PIRAVOM. EXT.P7 : TRUE COPY OF THE KSEB, PIRAVOM BILL DT. 07.12.2002 CONSUMER NO.138 IN FAVOUR OF V.V. ALIAS. EXT.P8 : TRUE COPY OF THE KSEB, PIRAVOM BILL DT. 07.12.2001 CONSUMER NO.4321 IN FAVOUR OF V.V.ALIAS. EXT.P9 : TRUE COPY OF THE PROPERTY TAX RECEIPT NO.44 ISSUED BY THE PIRAVOM GRAMAPANCHAYATH TO V.V. ALIAS. EXT.P10 : TRUE COPY OF THE PROPERTY TAX RECEIPT NO.99 ISSUED BY THE PIRAVOM GRAMAPANCHAYATH TO V.V. ALIAS. EXT.P11 : TRUE COPY OF THE KSEB BILL DT. 06.02.2001 CONSUMER NO.4783 IN FAVOUR OF K.J. ALIAS @ ALIACHAN. EXT.P12 : TRUE COPY OF THE KSEB BILL DT. 07.12.2001 CONSUMER NO.5620 IN FAVOUR OF K.J. ALIAS @ ALIACHAN. EXT.P13 : TRUE COPY OF THE PROPERTY TAX RECEIPT BOOK NO.43776 ISSUED BY THE PIRAVOM GRAMAPANCHAYATH TO K.J. ALIAS @ ALIACHAN DATED 17.10.2001. EXT.P14 : TRUE COPY OF THE PROPERTY TAX RECEIPT BOOK NO.43776 ISSUED BY THE PIRAVOM GRAMAPANCHAYATH TO K.J. ALIAS @ ALIACHAN DATED 17.10.2001. PETITIONER'S EXHIBITS: EXT.P15 : TRUE COPY OF THE ASSESSMENT ORDER NO.C5- 7486/DT.15.12.2001 PASSED BY THE 1ST RESPONDENT. EXT.P16 TRUE COPY OF THE APPEAL AND STATEMENTS DATED 28.01.2002 FILED BY THE PETITIONERS TO THE SECOND RESPONDENT. EXT.P17 : TRUE COPY OF THE APPELLATE ORDER K.DIS.637/02/A7 DT. 27.01.2003 PASSED BY THE 2ND RESPONDENT. EXT.P18 : TRUE COPY OF THE ORDER NO.A5/672/98 BY THE COLLECTOR, ERNAKULAM. RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE rv B.P. RAY, J. - - - - - - - - - - - - - - - - - W.P.(C) No.24207 of 2003 - - - - - - - - - - - - - - - - Dated this the 19th day of December, 2011. JUDGMENT Heard the learned counsel for the petitioners and the learned counsel for the respondents. 2. The petitioners have approached this Court with the following prayers: 1. to issue a writ of certiorari or other appropriate writ or order calling for the records relating to Exts.P15 and P17 order passed by the first respondent and second respondent respectively and quashing the same. 2. to issue a writ of mandamus or other appropriate writ, direction or order directing the first and second respondents to abstain from taking further proceedings pursuant to Exts.P15 and P17 against the petitioner. 3. to issue a writ of mandamus or direction or other appropriate writ or order declaring that the assessing authority under the Act has no jurisdiction to assess the disputed building of the petitioners as single unit. 3. The learned counsel for the petitioners submits that the issue involved in this case is covered by the decision reported in 2007(3) KLT 101- in which it is held as follows: “The assessment of building tax is a quasi-judicial function. While making the assessment, the Assessing Officer will be guided, only by the provisions of the Building Tax Act and the Rules. He shall not be guided by any instruction issued by the superior officers or by the Government. The circular issued by the Government that W.P.(C) No. 24207/2003 -:2:- unregistered agreements entered into between the builders and the allottees of the flats should be ignored, is illegal and unsustainable. The assessing authority shall not, in any way, be influenced by the said circular. Under the provisions of the Kerala Building Tax Act, the Government has power to issue orders for removal of difficulties. But, the said power cannot be exercised to issue directions to the authorities, exercising judicial/quasi -judicial functions, dictating to them, how to exercise those functions.” 4. Following the aforesaid decision, I set aside Exts.P15 and P17 and remit the matter to the first respondent to adjudicate the dispute afresh after giving an opportunity of hearing to all concerned. The petitioners shall appear before the first respondent on 10.01.2012 along with a copy of this judgment. The first respondent shall dispose of the entire proceedings within three months from the date of appearance of the petitioners. This writ petition is disposed of as above. sd/- B.P. RAY, JUDGE. rv W.P.(C) No. 24207/2003 -:3:- B.P. RAY, J. ----------------------------------------------------------- O.P.No. 13887 of 2002 ------------------------------------------------------------- Dated this the 16th day of November, 2011. W.P.(C) No. 24207/2003 -:4:- JUDGMENT