IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 24TH OCTOBER 2008 / 2ND KARTHIKA 1930 WP(C).No. 29523 of 2003(M) -------------------------- PETITIONER(S): --------------- SMT. S.SREELA, T.C. 3/840/1, MADHAVA MANDIRAM, MUTTADA P.O., THIRUVANANTHAPURAM-25 BY ADV. SRI.P.T.ARUNKUMAR SRI.P.JAYABAL MENON SRI.P.FAZIL RESPONDENT(S): --------------- 1. DISTRICT COLLECTOR, THIRUVANANTHAPURAM DISTRICT, THIRUVANANTHAPURAM 2. THE REVENUE DIVISIONAL OFFICER, THIRUVANANTHAPURAM 3. THE TAHSILDAR (THE ASSESSING AUTHORITY UNDER THE KERALA BUILDING TAX ACT), THIRUVANANTHAPURAM TALUK, THIRUVANANTHAPURAM DISTRICT. GOVERNMENT PLEADER SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/10/2008, ALONG WITH WPC NO. 40422 OF 2003 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX (WPC 29523/2003) PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE BUILDING PERMIT BEARING LR NO. 922/97 DATED 20.10.1997 EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER BEARING NO. C2-25344/98 DATED 17.3.1999 EXT.P3 TRUE COPY OF THE DEMAND NOTICE BEARING NO. C2-25344/98 DATED 29.3.1999 EXT.P4 TRUE COPY OF THE APPEAL NO. D.10104/99 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P5 TRUE COPY OF THE ORDER DATED 31.7.2000 PASSED BY THE 2ND RESPONDENT. EXT.P6 TRUE COPY OF THE REVISION FILEDBY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 10.10.2000 EXT.P7 TRUE COPY OF THE PROCEEDING NO. D.DIS. 75814/2000 DATED 1.8.2001 ISSUED BY THE FIRST RESPONDENT. EXT.P8 TRUE COPY OF THE SALE DEED NO. 3082/2000 DATED 17.8.2000 EXT.P9 TRUE COPY OF THE RECEIPT BEARING NO.12 DATED 8.6.1999 EXT.P10 TRUE COPY OF THE RECEIPT BEARING NO. 42 DATED 9.10.2000 EXT.P11 TRUE COPY OF THE REVISION DATED 24.8.2001 FILED BY THE PETITIONER BEFORE THE GOVERNMENT. EXT.P12 TRUE COPY OF THE STAY ORDER BEARING NO. 36616/N3/2001/LSGD DATED ; 6.9.2001 EXT.P13 TRUE COPY OF THE ORDER BEARING NO. 31448/SLMCZ/03/KD DATED 5.8.2003 EXT.P14 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. D2/16236/99 DATED 9.12.2003 EXT.P15 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.D2/16236/99 DATED 9.12.2003 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 29523 & 40422 OF 2003 -------------------------------------------- Dated this the 24th day of October, 2008 JUDGMENT Challenge is against common assessment of two storied building with cellar portion as a single building under the category "other buildings". Petitioner's case is that ground floor of the building is used for commercial purposes and first floor is used for residential purposes. This Court has held that commercial and residential areas in the same building has to be assessed separately as both are constructed for distinct and separate purposes. W.Ps. are therefore disposed of with direction to the Tahsildar to revise the assessment by apportioning the total plinth area between residential and non-residential and demand tax afresh at the applicable rate, if necessary, after visting the building and hearing the petitioner. Revised orders should be issued within two months from today. Petitioner will produce a copy of this judgment before the Tahsildar for compliance. Recovery proceedings will remain stayed for two months from now and thereafter recovery will be based on fresh orders to be issued by the Tahsildar. (C.N. RAMACHANDRAN NAIR) Judge kk 2