IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 5TH JANUARY 2010 / 15TH POUSHA 1931 WP(C).No. 31245 of 2009(A) -------------------------- PETITIONER(S): --------------- P.R.KAMATH, S/O. PADMANABHA KAMATH, 8/1807, ERAVELI ROAD,KOOVAPPADAM, MATTANCHERRY. BY ADV. SRI.P.K.RAVISANKAR RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, TRIVANDRUM. 2. DISTRICT COLLECTOR, ERNAKULAM. 3. REVENUE DIVISIONAL OFFICER, FORT KOCHI. 4. TAHSILDAR, FORT KOCHI. 5. VILLAGE OFFICER, MATTANCHERY. GOVERNMENT PLEADER SRI.MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) 31245/2009 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 : TRUE COPY OF THE APPROVED PLAN NO. TP7 8032/74 ISSUED BY CORPORATION OF COCHIN EXHIBIT P2 : TRUE COPY OF THE APPROVED PLAN NO. TP7/2006/81 ISSUED BY CORPORATION OF COHIN. EXHIBIT P3 : TRUE COPY ORDER OF ASESSMENT DATED 08.01.2009 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P4 : TRUE COPY OF NOTICE OF DEMAND DATED 08.01.2009 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P5 : TRUE COPY ORDER OF THE MEMORANDUM OF APPEAL DATED 20.01.2009 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P6 : TRUE COPY ORDER DATED 23.04.2009 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P7 : TRUE COPY OF THE RECEIPT DATED 22.01.2009 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P8 : TRUE COPY OF THE RECEIPT DATED 25.05.2009 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P9 : TRUE COPY OF THE MEMORANDUM OF REVISION DATED 09.06.2009 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P10 : TRUE COPY ORDER DATED 22.09.2009 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P11 : PHOTOGRAPH SHOWING THE TRESS WORK DONE ABOVE THE BUILDING OF THE PETITIONER. /TRUE COPY/ P.A. TO JUDGE. P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 31245 of 2009 ---------------------------------------- Dated, this the 5th day of January, 2010 J U D G M E N T The subject matter of the challenge in the Writ Petition is whether the 'terrace portion' of the building constructed by the petitioner could be reckoned for the purpose of imposing the tax under the Kerala Buildings Tax Act, 1975, just because of the fact that it is provided with an aluminium roof (however without any side walls) to protect the building from Sun and rains. 2. When the matter came up for consideration, the learned Government Pleader fairly conceded that, the issue involved can no longer be in dispute, in view of the authoritative pronouncement of law by this Court, as per the decision in Padmanabhan Vs. State of Kerala [2009 (1) KLT 295]. 3. In the above facts and circumstances, the impugned orders Exts.P3, P4, P6 and P10 are set aside. The 4th respondent is directed to consider the matter afresh, in the light of the dictum in the decision cited supra and to fix the tax liability if any, accordingly. The proceedings as above shall be finalised, after hearing the petitioner, as expeditiously as possible, at any rate, within two months from the date WP(C) No.31245/2009 2 of receipt of a copy of this judgment. On finalization of the proceedings as above, if the petitioner is found as liable to effect any payment, the amount already paid by the petitioner while pursuing the statutory remedy shall be given due credit to and the balance amount alone shall be sought to be recovered. Similarly, if it is found that the petitioner is not liable to effect any payment or that the amount already paid by the petitioner is in excess, the due amount shall be returned to the petitioner, as expeditiously as possible, at any rate, within one month from the date of finalization of the proceedings as above. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc