IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 30TH JUNE 2011 / 9TH ASHADHA 1933 WA.No. 889 of 2011() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.5684/2011 Dated 03/03/2011 .................... APPELLANT(S): RESPONDENTS 1 & 2 IN WPC -------------------------------------- 1. THE DISTRICT COLLECTOR,CIVIL STATION, ERNAKULAM,COCHIN 682 030. 2. THE VILLAGE OFFICER, VILLAGE OFFICE, KADUNGALLOOR ,ERNAKULAM. BY GOVERNMENT PLEADER, MR.MOHAMMED RAFEEQ RESPONDENT(S): PETITIONER IN WPC -------------------------------- MR.A.H.S.MANI,FLAT D2,PERIYAR SERENE APARTMENTS,KADUNGALLOOR, SECRETARY, PERIYAR SERENE RESIDENTIAL WELFARE ASSOCIATION , KADUNGALLOOR. BY MR.DINESH R.SHENOY THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 30/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A.NO.889/2011 APPENDIX APPELLANTS' EXHIBITS ANNEXURE-A : COPY OF RETURN FILED BY THE PETITIONER IN FORM II. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- W.A. No.889 of 2011 --------------------------------- Dated, this the 30th day of June, 2011 J U D G M E N T Ramachandran Nair, J. This Writ Appeal is filed by the State challenging the judgment of the learned Single Judge directing fresh assessment of flats in a residential complex. The case of the State is that since the Secretary of the Owners Association filed a common return for the building as a whole, there is no scope for separate assessment. We do not think the argument is tenable because the provision in the Building Tax Act provides for separate assessment of flats if the flats are constructed by sharing cost among the owners. A detailed enquiry is required to be conducted on the factual aspects with reference to statutory provisions before assessment is made. The learned Single Judge only directed fresh assessment which has to be based on statutory provisions explained by various decisions W.A.No.889/2011 -2- of this Court. This Writ Appeal is accordingly disposed of directing the Tahsildar to make fresh assessment in accordance with the statutory provisions and based on several judgments of this Court on the subject. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg