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 OP.No. 30891 of 2001(C) ----------------------- PETITIONER: ------------ M. VISWANATHAN, AGED 65 YEARS, SON OF SRI. C. GOVINDA MENON VENEETH, MANGAYIL, POONITHURA, ERNAKULAM 682 317 BY ADV. SRI.T.K.RADHAKRISHNAN SRI.D.ANIL KUMAR RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY,SECRETARIAT, TRIVANDRUM. 2. TAHSILDAR, KANAYANNUR TALUK, TALUK OFFICE, ERNAKULAM, KOCHI 11. ADDL 3. MR. C. UNNIKRISHNAN, VAISAKH (MANGAYIL), POONITHURA P.O., ERNAKULAM DIST. 4. MR. C. NANDAKUMAR, KRISHNA SHHREE, PONNETH TEMPLE ROAD (EAST), COCHIN 20 5. MR. VINOD C MENON, VINEETH (MANGAYIL), POONITHURA P.O., COCHIN 682 317 6. MR. VENU C MENON, DO. DO. 7. MR. RAGHU NANDANA MENON, C-36, SAFDARJANG DEV.AREA, NEW DELHI. 8. MR. M.R.K. PANICKER, "VAISAKH", POONITHURA P.O., COCHIN 682 317. 9. MRS. NANDINI VENUGOPAL, ISWARYA ILLOM, KRISHNAMMAL STREET, K.K. PUDUR, COIMBATORE. 10. MS. LAXMI VENUGOPAL, DO.DO. 11. MRS. PARVATHY RAMESH, AISWARYAM, POONTHOPPU WARD, ALLEPPEY 6 12. MRS. & MR. MALAYIL V CHERIAN, 23, HOPPER STREET, PROSPECT PARTK N.J. 07508 , U.S.A. 13. MR. S.K. MEHTA, MANAGER, FIX & SAFETY, KOCHI REFINERIES LTD., AMBALAMUGAL. 14. MRS. MARY SAM OMMEV, A-6/60, JEEVAN ARADHANA, LIC COLONY, BOUVLI WEST, MUMBAI 103 2 15. MR. K. MOHAN, THAMARASSERY (AMBADY), POONITHURA P.O. 16. MR. G. RAJESH KUMAR, ANJALI, 39/2946, MANIKATH CROSS ROAD, RAVIPURAM, COCHIN 16 17. MR. C. RAJASEKHARAN, "VAISAKH", MANGAYIL, POONITHURA P.O. 18. MR. SREEDHAR & MRS. SUJATHA SREEDHAR, LAXMI APARTMENTS, POONITHURA P.O. 19. MRS. & MR. THOMAS DEVASIA, PEYOLI LANE, CHITTOR ROAD, COCHIN 18 20. MR. D. THULASIDHARAN, M/S. INLAB INSTRUMENTS, VALANJAMBALAM, COCHIN 16 21. MR. HARIKUMAR, PARVATHI, PONKUNNAM P.O., KOTTAYAM DIST. 22. MR. K. JOSEPH VARGHESE, KANNARIL PUTHENKOYIKKAL, VALANJAVATTOM PO, THIRUVALLA 4 23. MR. A.K. DAS, MANAGER, FIRE & SAFETY, KOCHI REFINERIES lTD., AMBALAMUGAL. 24. MR. S. SREEKANTH, MANAGER, DO.DO. 25. MRS. & MR. BABY JOHN, 1 E, J.M. PALACE, NORTH FORT GATE, TRIPUNITHURA. 26. MRS. SHEELA MOHAN, LAXMI APARTMENTS, POONITHURA P.O. ADDL. R3 TO R26 IS IMPLEADED AS PER ORDER ON CMP 55854/01 DATED 23.5.08 R1 AND R2 BY GOVERNMENT PLEADER SRI. TEKCHAND SRI.L.P.ARAVINDAKSHAN FOR ADDL.R3TO10,R14 SRI.GEORGE JACOB (JOSE) THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 ORDER ON IA 2511/07, CMP 50391 OF 2001, & CMP 42114/01 IN CMP 50391, ALL IN OP 30891/01 DISMISSED 23.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE SANCTION OF BUILDING PERMIT DATED 23.3.1995 ISSUED FROM CORPORATION OF COCHIN. EXT.P2 TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED ;9.2.2001 EXT.P3 TRUE COPY OF THE STATEMENT DATED 22.2.2001 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF THE NOTICE OF DEMAND DATED 23.7.2001 ISSUED BY THE RESPONDENT TO THE PETITIONER. EXT.P5 TRUE COPY OF THE PETITION FILED UNDER SECTION 15 OF THE BUILDING TAX ACT DATED 22.8.2001 BEFORE THE 2ND RESPONDENT. EXT.P6 TRUE COPY OF THE PETITION DATED 12.9.2001 PRESENTED TO THE 2ND RESPONDENT BY THE PETITIONER. EXT.P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 27.9.2001 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. 30891 OF 2001 -------------------------------------------- Dated this the 23rd day of May, 2008 JUDGMENT Petitioner claims to be the owner of land in which apartment complex is constructed. The challenge is against assessment and demand of building tax for the flats constructed in the petitioner's land. Petitioner's contention is that petitioner is not the owner of flats and so much so petitioner is not liable to be assessed. However, Government Pleader submitted that petitioner filed return in Form 2(a) which led to assessment. Petitioner has filed a petition to implead the owners of the flats. It is stated that there are all together 24 flats. I do not think any purpose will be served by dragging the flat owners to this court because under Section 19(2) of the Building Tax Act building tax is a charge on the building and if tax is not paid, such building will be attached and sold. It is for the land owner, builder or flat owner, whoever is responsible to bear the liability under the agreement among them to pay building tax, failing which flat involved should be attached and sold. O.P. is disposed of directing the petitioner to furnish the names and 2 addresses of the flat owners to the Tahsildar for him to issue notice and make assessments and raise demand and if tax is not paid to attach and sell the flat concerned under Section 19(2) of the Act. Since flat owners will be covered by Association, it would be enough if Tahsildar issues notice on the Association address of which will be furnished by the petitioner along with a copy of this judgment. Recovery proceedings will be kept in abeyance for 4 months from now and recovery thereafter will be withdrawn if tax is paid. The Tahsildar will inspect one or two flats to find out the plinth area of the flats for assessment. (C.N. RAMACHANDRAN NAIR) Judge kk 3