IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH FEBRUARY 2011 / 18TH MAGHA 1932 WP(C).No. 1423 of 2011(C) ---------------------------------- PETITIONER(S): --------------------- PAVAN KUMAR P., S/O.LATE PRABHAKARA PAI, AGED 57 YEARS, 6B, YASORAM SOUPARNIKA APARTMENTS, T.D.ROAD, ERNAKULAM. BY ADVS. SRI.V.SANTHARAM SMT.M.A.SAKEENA SRI.ANTO THOMAS SRI.LAKSHMEESH.S.KAMATH RESPONDENT(S): ----------------------- 1. STATE OF KERALA, REP. BY ITS SECRETARY, REVENUE DEPARTMENT, TRIVANDRUM - 1. 2. THE DISTRICT COLLECTOR, ERNAKULAM KOCHI - 682 030. 3. THE REVENUE DIVISIONAL OFFICER, FORT COCHIN, ERNAKULAM, KOCHI - 682 002. 4. THE TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM, KOCHI - 682 011. BY GOVT. PLEADER SRI.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 1423 of 2011(C) APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF THE PROCEEDINGS NO.B3-2515/08 DTD 26/03/2008 ISSUED BY THE 4TH RESPONDENT. P2 : COPY OF NOTICE OF DEMAND DTD 26/03/2008 ISSUED BY THE 4TH RESPONDENT. P3 : COPY OF ORDER OF ASSESSMENT DTD 26/03/2008 PASSED BY THE 4TH RESPONDENT. P4 : COPY OF THE RECEIPT NO.3945520 DTD 29/03/2008 ISSUED BY ERNAKULAM VILLAGE OFFICER. P5 : COPY OF THE APPEAL DTD 23/04/08 FILED BEFORE THE 3RD RESPONDENT. P6 : COPY OF THE LIST OF DOCUMENTS SUBMITTED BEFORE THE 3RD RESPONDET. P7 : COPY OF ADDITIONAL LIST OF DOCUMENTS SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. P8 : COPY OF THE COMMUNICATION DTD 31/12/2008, ISSUED BY THE 4TH RESPONDENT. P9 : COPY OF THE COMMUNICATION DTD 15/09/2010, ISSUED BY VILLAGE OFFICER. P10: COPY OF THE ORDER DTD 18/02/2010 PASSED BY THE 3RD RESPONDENT. P11 : COPY OF THE REVISION PETITION FILED BEFORE THE SECOND PETITIONER. P12 : COPY OF THE ORDER DTD 28/07/2010 PASSED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE. STU C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.1423 of 2011 ------------------------------------------- Dated this the 7th day of February, 2011 J U D G M E N T ---------------------- Challenge in this writ petition is against Ext.P1 to P3 orders of assessments and demand notice issued against the petitioner under the Kerala Building Tax Act, 1975, which is confirmed by the appellate authority and further by the revisional authority, as per Ext.P10 to P12 orders, respectively. 2. Admittedly, petitioner is the owner of 12 residential apartments contained in a multi storied apartment complex. Basic claim of the petitioner is for separate assessment as provided under Explanation 2 to Section 2(e) of the Kerala Building Tax Act. A Full Bench of this court in the decision in District Collector Vs. Sreekumari Kunjamma 2011(1) KLT 248 (F.B.) held that a person who is the owner of more than one apartment contained in the same building is not entitled for the benefit of Explanation 2 to Section 2(e). Since the question now stands covered through the decision cited above, the writ petition is dismissed. W.P.(C).1423/11 -2- 3. I notice that the entire tax assessed has already been paid as evidenced from Ext.P9. Hence the prayer for refund of the amount could not be entertained. C.K.ABDUL REHIM, JUDGE. okb