IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 21ST NOVEMBER 2008 / 30TH KARTHIKA 1930 WP(C).No. 28134 of 2006(Y) -------------------------- PETITIONER(S): --------------- CHACKO DEVASIA S/O.CHACKO, AGED 45 YEARS, EMBRAYIL THAIPARAMPU, VEZHAPARA P.O., RAMANKARY (VIA), ALAPPUZHA DISTRICT. BY ADV. SRI.P.J.JOSEPH SRI.GEORGE MATHEW SRI.A.V.TELLES RESPONDENT(S): --------------- 1. RAMANKARY GRAMA PANCHAYAT, REPRESENTED BY ITS SECRETARY, RAMANKARY, ALAPPUZHA. 2. FINANCE SANDING COMMITTEE, RAMANKARY GRAMA PANCHAYAT, REPRESENTED BY ITS CHAIRMAN (VICE PRESIDENT). ADV. SRI.ASOK M.CHERIAN FOR R1 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF APPEAL DT.9.1.02 FILED BY PETITIONER BEFORE THE RESPONDENT. P2: TRUE COPY OF REPRESENTATION DT.19.4.04 SUBMITTED BY PETITIONER BEFORE RESPONDENT. P2(a): TRUE COPY OF REMINDER DT.30.11.05 SENT BY PETITIONER BEFORE RESPONDENT. P3: TRUE COPY OF RECEIPT OF BUILDING TAX PAID BY PETITIONER DT.18.3.05. P4: TRUE COPY OF ORDER DT.12.7.06 OF THE LEARNED OMBUDSMAN FOR LOCAL SELF GOVERNMENT. P5: TRUE COPY OF NOTICE DT.16.12.2005 RECEIVED BY PETITIONER ON 10.8.2006 ISSUED BY RESPONDENT. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.28134 of 2006 .................................................................... Dated this the 21st day of November, 2008. JUDGMENT Challenge is against building tax assessment in respect of a residential building by the Panchayat. Building tax payable under the Panchayat Raj Act is based on annual value of the building which is actually annual rent the building will reasonably fetch. Neither the petitioner nor the respondents have stated the plinth area of the building or the number of rooms and other facilities available in the building. Therefore, it is not possible for this court to adjudicate whether the demand is reasonable or not. In any case going by the annual tax fixed by the Panchayat which is only Rs.2,570/-, I do not find any ground to interfere with the assessment. The W.P.(C) is accordingly dismissed. C.N.RAMACHANDRAN NAIR Judge pms