IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 16TH JUNE 2009 / 26TH JYAISHTA 1931 OP.No. 5426 of 2001(U) ---------------------- PETITIONER(S): --------------- T.C. DEVASSY, SON OF CHAKKU, AGED 72 YEARS, THARAYIL HOUSE, CHELAKKOTTUKARA, THRISSUR DIST. BY ADV. SMT.SUMATHY DANDAPANI, SENIOR ADVOCATE RESPONDENT(S): --------------- 1. THE THSILDAR, THRISSUR, ASSESSING AUTHORITY, KERALA BUILDING TAX ACT. 2. THE REVENUE DIVISIONAL OFFICER, THRISSUR. BY G.P. SRI. MOHAMMED RAFIQ THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 16/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 8996 OF 2001 IN OP 5426 OF 2001 DISMISSED 16.6.2009 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOCOPY OF ASSESSMENT ORDER NO. C5-B.T.836/95 DATED 20.1095 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P2 PHOTOCOPY OF RECEIPT NO.54 FROM BOOK NO. 528 DATED 30.10.95 TOWARDS REMITTANCE OF RS. 8400/- BY THE PETITIONER REFERRED TO IN THE ORIGINAL PETITION. EXT.P2(a) PHOTOCOPY OF RECEIOPT NO.21 FROM BOK NO.567 DATED 29.11.95 TOWARDS REMITTANCE OF RS. 8400/- BY THE PETITIONER DO.DO. EXT.P2(b) PHOTOCOPY OF RECEIPT NO.2 FROM BOOK NO. 718 DATED 30.12.95 TOWARDS REMITTANCE OF RS. 8400/- BY THE PETITIONER DO.DO. EXT.P2(c) PHOTOCOPY OF RECEIPT NO.82 DATED 30.1.96 FROM BOOK NO. 719 TOWARDS REMITTANCE OF RS. 8400/- BY THE PETITIONER DO.DO. EXT.P2(d) PHOTOCOPY OF RECEIOPT NO.45 FROM BOOK NO.939 TOWARDS REMITTANCE OF RS. 16800/- BY THE PETITIONER ON 1.3.96 EXT.P3 PHOTOCOPY OF ASSESSMENT ORDER NO. H5-836/95 DATED 17.10.98 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P4 PHOTOCOPY OF RECEIPT NO.81 FROM BOOK NO. 791 ISSUED TO THE PETITIONER WITH RESPECT TO REMITTANCE OF RS. 8700/- DO.DO. EXT.P5 PHOTOCOPY OF RECEIPT NO.28 DATED 29.3.99 ISSUED TO THE PETITIONER FROM BOOK NO.1080 TOWARDS REMITTANCE OF RS. 8680/- DO.DO. EXT.P6 PHOTOCOPY OF PPEAL PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ON 18.12.2000 EXT.P7 PHOTOCOPY OF ORDER NO. C1.16314/2000/K.DIS. DATED 24.1.2001 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 5426 OF 2001 -------------------------------------------- Dated this the 16th day of June, 2009 JUDGMENT The dispute is whether the building constructed by the petitioner originally was of 624.55 sq. metres or whether it is on account of increase in plinth area later made after original construction in 1992. Admittedly there is short assessment of plinth area originally assessed, i.e., 562.36 sq.metres, whereas the actual plinth area was 624.55 sq. meteres. This is either on account of under-declaration by the petitioner about plinth area of the building in the original return filed or it could be an increase in plinth area through additional construction later made. I do not think there is any scope for ordering verification of facts at this distance of time that is after 12 years of the revised assessment. However, I feel petitioner can be granted waiver of interest, provided balance arrears of tax is paid before 31.8.2009. If payment is made as above, Tahsildar will treat the payment of tax as sufficient compliance and treat the matter as closed. Petitioner will produce copy of this judgment along with payment before the Tahsildar. (C.N. RAMACHANDRAN NAIR) Judge kk 2