IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 3RD JULY 2008 / 12TH ASHADHA 1930 WP(C).No. 18675 of 2008(W) -------------------------- PETITIONER: -------------- T.SREEKUMAR, SREE VILASOM, KUTHIRACHIRA, PUNALUR P.O, KOLLAM. BY ADV. SRI.V.PREMCHAND RESPONDENTS: ----------------- 1. THE PUNALUR MUNICIPALITY REPRESENTED BY ITS SECRETARY, PUNALUR MUNICIPALITY, PUNALUR. 2. THE SECRETARY, PUNALUR MUNICIPALITY, PUNALUR. 3. THE FINANCE STANDING COMMITTEE, PUNALUR MUNICIPALITY, REPRESENTED BY ITS CHAIRMAN. BY SRI.B.KRISHNANMANI, SC FOR R1 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = W.P.(C) No. 18675 OF 2008 - W = = = = = = = = = = = = = = = Dated this the 3rd July 2008 J U D G M E N T Petitioner seeks to quash Exts. P9 and P10 and a direction to the 3rd respondent to rehear the appeal afresh in the light of Exts. P4 to P6 is also sought for. 2. According to the petitioner, following Ext. P1 order of exemption, a building having ground floor and first floor has been constructed. This building was given numbers and the property tax was also assessed. It is stated that thereafter the petitioner obtained Ext. P3 order of exemption for construction of the second floor and accordingly construction was completed. 3. Petitioner submits that thereafter Ext. P4 occupancy certificate was issued and the building was also numbered, as is seen from Ext.P5. The petitioner is also relying on Ext. P6 certificate to contend that the second floor of the building was also assessed to property tax. According to the petitioner, while everything concerning the second floor of the building was thus regularised W.P.(C) No. 18675 OF 2008 - 2 - the then Secretary of the Municipality issued Ext. P7, making allegation that the petitioner has unauthorisedly constructed the second floor. Thereupon, Ext. P8 reply was given denying the allegations and making reference to Exts. P4 to P6 to contend that the construction was legitimate. 4. Despite the reply given by him, the Secretary re-assessed the tax as per Ext. P9. Against Ext. P9 order, the petitioner filed an appeal to the 3rd respondent which was disposed of by Ext.P10 Order. According to the petitioner, even in Ext. P10 the fact that the construction was legitimate or Exts.P4 to P6 documents were not been adverted to. Against Ext. P10, petitioner filed Ext. P11 representation to the 2nd respondent and filed this writ petition seeking the relief mentioned above. 5. I have heard the learned counsel for the petitioner and also Shri. B. Krishnamani, the counsel who entered appearance on behalf of the respondents. 6. The main contention that is urged before me by the learned counsel for the petitioner is that while reassessing tax as per Ext. P9 and confirming the said order by Ext.P10, the authorities did not W.P.(C) No. 18675 OF 2008 - 3 - make advertance to Exts. P4 to P6. A reading of Exts.P9 and P10, shows that none of the contentions raised by the petitioner in Ext.P8 have been adverted to, either by the original authority or by the appellate authority who have only filled up certain unfilled portions of printed formats. Petitioner is right in his contention that if Ext. P4 occupancy certificate, Ext. P5 possession certificate and Ext. P6 certificate to the effect that the second floor of the building has been assessed to property tax, have not been adverted to by the authorities concerned. In my view, if these documents were adverted to, at least by the appellate authority, the conclusion may not have been the same. However, without pronouncing finally on this aspect, I feel, this is a matter to be reconsidered by the appellate authority. For this reason, Ext. P10 order will stand quashed and the 3rd respondent shall reconsider the appeal filed by the petitioner against Ext. P9 order with notice to the petitioner and adverting to the relevant materials that are produced by the petitioner. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-