IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN MONDAY, THE 17TH MARCH 2008 / 27TH PHALGUNA 1929 OP.No. 9662 OF 2001(A) PETITIONER: TAJ GARDEN RETREAT, KUMARAKOM, REPRESENTED BY ITS AUTHORIISED SIGNATORY - MR. SRIDHAR REDDY. BY ADV. SRI.ANIL D.NAIR RESPONDENTS: 1. TAHSILDAR, KOTTAYAM DISTRICT. 2. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI. TEK CHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 17/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P. NO. 9662/2001 ORDER ON CMP NO. 15462/2001 IN O.P. 9662/2001 // DISMISSED // 17.3.2008. SD/-, P.R. RAMAN, JUDGE. APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 1.12.2000. EXT.P2. TRUE COPY OF THE ASSESSMENT ORDER DATED 1.12.2000. EXT.P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 1.12.2000. EXT.P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 1.12.2000. EXT.P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 1.12.2000. EXT.P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 1.12.2000. EXT.P7 TRUE COPY OF THE DEMAND NOTICE DATED 1.12.2000. EXT.P8 TRUE COPY OF THE DEMAND NOTICE DATED 1.12.2000. EXT.P9 TRUE COPY OF THE DEMAND NOTICE DATED 1.12.2000. EXT.P10 TRUE COPY OF THE DEMAND NOTICE DATED 1.12.2000. EXT.P11 TRUE COPY OF TH4E DEMAND NOTICE DATED 1.12.2000. EXT.P12 TRUE COPY OF THE DEMAND NOTICE DATED 1.12.2000. EXT.P13 TRUE COPY OF THE CHALLAN NO. 32, DATED 12.12.2000. EXT.P14 TRUE COPY OF THE CHALLAN NO. 33, DATED 12.12.2000. EXT.P15 TRUE COPY OF THE CHALLAN NO. 34, DATED 12.12.2000. EXT.P16 TRUE COPY OF THE CHALLAN NO. 35, DATED 12.12.2000. EXT.P17 TRUE COPY OF THE CHALLAN NO. 36, DATED 12.12.2000. EXT.P18 TRUE COPY OF THE CHALLAN NO. 37, DATED 12.12.2000. EXT.P19 TRUE COPY OF THE NOTICE DATED 14.2.2001 NO. B8(2) 1032/2001 BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P20 TRUE COPY OF THE NOTICIE DATED 22.2.2001 NO. B8(2) 1032/2001 BY THE 1ST RESPONDENT TO THE PETITITONER. RESPONDENTS' EXHIBITS: NIL. // TRUE COPY // P.S. TO JUDGE. P.R. RAMAN, J. = = = = = = = = O.P. NO. 9662/2001 = = = = = = = = = = = = = = = = = = = = = = DATED THIS, THE 17TH DAY OF MARCH, 2008. J U D G M E N T Petitioner was assessed to building tax for the new construction made by him under the Kerala Building Tax Act . He paid the amount as demanded. Later, as per Ext.P19, proceeds was initiated on the premise that the rate at which the petitioner's building was assessed earlier was not correct since the assessment had to be made as per the enhanced rate based on the Finance Act, 1996. Pursuant to that, Ext.P20 order was passed from where it could be seen that it is the total plinth area that has been changed for which revised assessment has been made. Therefore, the reason stated in Ext.P19 and the ground raised in Ext.P20 are different. As such petitioner has got no opportunity to raise his contention. If that be so, Ext.P20 is liable to be quashed. I do so. However, it is open to the authorities to issue a fresh notice stating the grounds on which the proceedings are initiated and it is open to the petitioner to raise all contentions available to him in law. The original petition is disposed of as above. P.R. RAMAN, (JUDGE) knc/- :2: P.R. RAMAN, J. = = = = = = = = = O.P. NO. 9662/2001 = = = = = = = = = = J U D G M E N T = = = = = = = = = 17TH MARCH, 2008.