IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND SEPTEMBER 2011 / 31ST BHADRA 1933 WP(C).No. 25073 of 2011(H) -------------------------------------- PETITIONERS: --------------------- 1. A.SIYAVUDEEN, S/O.LATE ALI AKBER, AGED 64, 36/972 A, UNITY APARTMENTS, LISSY HOSPITAL RAOAD, ERNAKULAM KOCHI-682 018. 2. K.A.ABDUL RAZACK, S/O.LATE K.K.ABDUL KHADER, AGED 58, 36/972 B,UNITY APARTMENTS, LISSY HOSPITAL RAOAD, ERNAKULAM KOCHI-682 018. 3. N.M.JAYARAMAN, S/O.LATE N.N.MADHAVA SHENOY, AGED 52, 36/972 C, UNITY APARTMENTS, LISSY HOSPITAL ROAD, ERNAKULAM, KOCHI-682 018. BY ADVS. SRI.SHAJI P.CHALY, SRI.S.GOPAKUMAR, SRI.R.SANJITH, SMT.S.K.SREEKALA. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY, REVENUE DEPARTMENT, SECRETRIAT, THIRUVANANTHAPURAM-1. 2. DISTRICT COLLECTOR, ERNAKULAM DISTRICT, COLLECTORATE, CIVIL STATION, ERANAKULAM - 30. 3. TAHSILDAR, ASSESSING AUTHRORITY (BUILDING TAX), KANAYANNUR TALUK,ERNAKULAM-682 011. 4. VILLAGE OFFICER, EDAPPALLY SOUTH VILLAGE, ERNAKULAM-682 024. R1 TO R4 BY GOVT. PLEADER SRI. JAMES MATHEW KADAVAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.25073/2011-H: APPENDIX PETITIONERS' EXHIBITS: EXHIBIT P1- TRUE COPY OF THE APPROVED BUILDING PLAN. EXHIBIT P2 TRUE COPY OF THE APPROVED BUILDING PERMIT BEARING NO.MOPI 171/2001 DATED 01/06/2001. EXHIBIT P3 TRUE COPY OF THE TITLE DEED OF THE 1ST PETITIONER BEARING NO.5287/01. EXHIBIT P4 TRUE COPY OF THE TAX PADI RECEIPT DATED 12/11/2004. EXHIBIT P5 TRUE COPY OF THE TITLE DEED OF THE 2ND PETITIONER BEARING 5286/01. EXHIBIT P6 TRUE COPY OF THE TAX PAID RECEIPT DATED 12/11/2004. EXHIBIT P7 TRUE COPY OF THE TITLE DEED OF THE 3RD PETITIONER BEARING NO.5285/2001. EXHIBIT P8 TRUE COPY OF THE TAX PAID RECEIPT DATED 12/11/2004. EXHIBIT P9 TRUE COPY OF THE CONSTRUCTION AGREEMENT DATED 14/3/2002. EXHIBIT P10 TRUE COPY OF THE HOUSING LOAN STATEMENT OF 1ST PETITIONER. EXHIBIT P11 TRUE COPY OF THE HOUSING LOAN STATEMENT OF 2ND PETITIONER,' EXHIBIT P12 TRUE COPY OF THE HOUSING LOAN STATEMENT OF 3RD PETITIONER. EXHIBIT P13 TRUE COPY OF THE OCCUPANCY CERTIFICATE DATED 18/11/2012. EXHIBIT P14 TRUE COPY OF THE NOTICE ISSUED TO THE 1ST PETITIONER DATED 22/5/2004. EXHIBIT P15 TRUE COPY OF THE NOTICE ISSUED TO THE 2ND PETITIONER DATED 22/5/2004. EXHIBIT P16 TRUE COPY OF THE NOTICE ISSUED TO THE 3RD PETITIONER DATED 22/5/2004. EXHIBIT P17 TRUE COPY OF THE BUILDING TAX RETRUN SUBMITTED BY THE 1ST PETITIONER DATED 18/6/2004. EXHIBIT P18 TRUE COPY OF THE BUILDING RETRUN SUBMITTED BY THE 2ND PETITIONER DATED 18/6/2004. EXHIBIT P19 TRUE COPY OF THE BUILDING RETRUN SUBMITTED BY THE 3RD PETITIONER DATED 18/6/2004.] EXHIBIT P19A TRUE COPY OF THE NOTICE OF INSPECTION ISSUED BY 3RD RESPONDENT TO THE 1ST PETITIONER DATED 5/7/2006. EXHIBIT P19B TRUE COPY OF THE NOTICE OF INSPECTION ISSUED BY 3RD RESPONDENT TO THE 2ND PETITIONER DATED 5/7/2006. EXHIBIT P19C TRUE COPY OF THE NOTICE OF INSPECTION ISSUED BY 3RD RESPONDENT TO THE 3RD PETITIONER DATED 5/7/2006. W.P.(C).NO.25073/2011-H: EXHIBIT P20. TRUE COPY OF THE ASSESSEMTN ORDER BEARING NO.B2.10028/04, DATED 20/07/2006. EXHIBIT P21. TRUE COPY OF NOTICE OF DEMAND BEARING NO.B2.10028/04, DATED 20/07/2006. EXHIBIT P22. TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE 1ST PETITIONER. EXHIBIT P23. TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE 2ND PETITIONER. EXHIBIT P24. TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE 3RD PETITIONER. EXHIBIT P25. TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONERS TO THE 2ND RESPONDENT. EXHIBIT P26. TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONERS TO THE HONOURABLE MINISTER FOR REVENUE OF THE STATE. EXHIBIT P27. TRUE COPY OF THE POSSESSION CERTIFICATE ISSUED BY THE 4TH RESPONDENT TO THE 1ST PETITIONER. EXHIBIT P28. TRUE COPY OF THE ELECTRICITY BILL OF THE 1ST PETITIONER. EXHIBIT P29. TRUE COPY OF THE PROPERTY TAX RECEIPT OF THE 1ST PETITIONER BY KOCHI CORPORATION DATED 29/09/04. EXHIBIT P30. TRUE COPY OF THE POSSESSION CERTIFICATE ISSUED BY THE 4TH RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P31. TRUE COPY OF THE ELECTRICITY BILL OF THE 2ND PETITIONER. EXHIBIT P32. TRUE COPY OF THE PROPERTY TAX RECEIPT OF THE 2ND PETITIONER BY THE KOCHI CORPORIATION DATED 27/09/2004. EXHIBIT P33. TRUE COPY OF THE POSSESSION CERTIFICATE ISSUED BY THE 4TH RESPONDENT TO THE 3RD PETITIONER. EXHIBIT P34. TRUE COPY OF THE ELECTRICITY BILL OF THE 3RD PETITIONER. EXHIBIT P35. TRUE COPY OF THE PROPERTY TAX RECEIPT OF 3RD PETITIONER BY KOCHI CORPORATION DATED 17/6/2006. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.25073 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of September, 2011 J U D G M E N T The petitioners are challenging orders under the Kerala Building Tax Act, 1975 whereby separate flats owned by the petitioners separately which were stated to be constructed with separate funds of the petitioners have been assessed as 'one building'. According to the petitioners, this Court has time and again held that when flats are constructed separately by individual owners by using their own funds, the flats have to be assessed separately for the purpose of building tax. 2. I have heard the learned Government Pleader also. 3. The impugned orders are dated 20.07.2006. The petitioners have filed this writ petition on 20.09.2011. The petitioners seek to overcome the delay on the ground that the petitioners were unaware of the law and they were W.P.(C)No.25073 of 2011 -2- seeking review of the order before the assessing authority and also filed various representations before various authorities. The Act itself puts some limitations in the matter of challenging the assessment orders under the Kerala Building Tax Act and an appeal and revision are provided. For filing an appeal, a limitation period is prescribed. A provision for condoning delay in filing the appeal is also provided for. But the delay beyond six months from the date of receipt of the order cannot be condoned. A Division Bench of this Court has in Assistant Commissioner of Central Excise v. Krishna Poduval [2005 (4) KLT 947] has already held that Article 226 of the Constitution of India cannot be invoked to resurrect a time barred cause of action and as in a barred civil suit the remedy of the petitioner comes to an end. I am of opinion that, the said decision is directly applicable to this writ petition. As I have already mentioned, orders are dated 20.07.2006 and the petitioners are challenging the same only on 20.09.2011. In any event the petitioners are guilty W.P.(C)No.25073 of 2011 -3- of delay and laches, which has not been satisfactorily explained. In the above circumstances, I am not inclined to exercise my discretionary jurisdiction under Article 226 of the Constitution of India, in favour of the petitioners and accordingly the writ petition is dismissed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/