IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 12TH AUGUST 2009 / 21ST SRAVANA 1931 WP(C).No. 18577 of 2009(N) ---------------------------------------- PETITIONER(S): ------------------------ 1. KATTYPRAVAN ABDULLA, S/O.MOIDEEN HAJI, CHIKKIAD HOUSE, KAVUMPADY, THILLANKERI POST, KANNUR. 2. KATTYPRAVAN HASSAINAR, -DO- 3. KATTYPRAVAN MUHAMMED, -DO- BY ADVS.MR.SHEJI P.ABRAHAM SMT.GISA SUSAN THOMAS RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, TALUK OFFICE, THALASSERY (ASSESSING AUTHORITY UNDER THE BUILDING TAX ACT) 3. TAHSILDAR, (REVENUE RECOVERY), THALASSERY. BY GOVT. PLEADER MR.P.K.BABU THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.18577/2009 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE OWNERSHIP CERTIFICATE ISSUED BY THE PANCHAYATH DTD. 2.5.92. P1(a):- -DO- P1(b):- -DO- P1(c):- -DO- P1(d):- -DO- P1(e):- DO- DO- P2:- COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE PANCHAYATH ON 3.1.92. P3:- COPY OF THE NOTICE DTD. 24.2.94 RECEIVED BY THE PETITIONERS. P4:- COPY OF THE DEMAND NOTICE NO.RF A6-21825/97 DTD. 24.2.99 ISSUED TO THE PETITIONERS BY THE 2ND RESPONDENT. P5:- COPY OF THE SHOW CAUSE NOTICE NO.RF A6-21825/97 DTD. 1.6.99 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONERS. P6:- COPY OF THE TAX REMITTED BY THE PETITIONER DTD. 28.3.2000. P6(a):- COPY OF THE TAX REMITTED BY THE PETITIONER DTD. 21.6.2000. P7:- COPY OF THE JUDGMENT IN OP. 25623/00 DTD. 27.10.05. P8:- COPY OF THE TAX REMITTED BY THE PETITIONER DTD. 10.6.09. TRUE COPY P.A. TO JUDGE tss P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 18577of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 12th day of August, 2009 JUDGMENT The case of the petitioners in the present Writ Petition is that Ext.P4 assessment order dated 24.2.99 has been passed quite contrary to the dictum laid down by the Division Bench of this Court in Lissy Vs. Tahasildar (2000 (3) KLT 497), whereby the manner of assessment of building tax in respect of a building consisting of different portions including 'commercial extent' as well as the 'residential extent' are involved, has been specified. 2. The learned Government Pleader, referring to Ext.P7 verdict passed by this Court on earlier occasion submits that, the petitioners had already conceded before this Court that they were not contesting the matter any further and had expressed their willingness to clear the liability by way of installments and it was in the said circumstance that Ext.P7 verdict was passed directing the petitioners to clear the liability by way of six equal monthly installments. As against the said verdict and undertaking, the petitioners chose to remit only a portion of the liability and have again approached this Court by filing the present Writ Petition, which is cited as an instance of clear abuse of the process of the Court. WP (C) No. 18577 of 2009 : 2 : 3. The learned counsel for the petitioners submits that, it was subsequent to filing of O.P. 25263 of 2000, that the law was declared by the Division Bench of this Court and hence that petitioners' grievance has necessarily to be considered after setting aside Ext.P4. But the fact remains that the law declared by this Court was very much reported in the year '2000' (2000 (3) KLT 497), where as Ext.P7 judgment was passed only much later on 27th of the October, 2005 i.e. after declaration of the law as above. In the said circumstance, interference is declined and the Writ Petition is dismissed accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd