IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 21ST MAY, 2009 / 31ST VAISAKHA, 1931 OP.No. 19077 of 2001 (U) PETITIONER: ------------------ V.J.GEORGE, VADAKKE MULLOTH HOUSE, KALOOR, ERNAKULAM. BY ADV. SMT.C.G.BINDU SMT.C.G.AJITHA RESPONDENT: -------------------- THE TAHSILDAR, THRISSUR (ASSESSING AUTHORITY UNDER THE KERALA BUILDING TAX ACT,1975) BY GOVERNMENT PLEADER SRI.K.P.PRADEEP. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 21/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.30877 OF 2001 IN O.P.NO.19077 OF 2001 Closed 21st May,2009. sd/-V.K.Mohanan, Judge. APPENDIX Petitioner's Exhibits: Ext.P1: Photocopy of the Partial Occupancy Certificate dtd.25.8.95 issued by Trichur Municipality. Ext.P2: Photocopy of the Occupancy Certificate dated 6.12.1996 issued by Thrissur Muncipality. Ext.P3: Photocopy of demand notice dtd.24.10.1997 issued to the petitioner by the respondent. Ext.P4: Photocopy of the demand notice dtd.24.5.2001 issued by the respondent to the petitioner. Ext.P5: Photocopy of the assessment order issued by the respondent dated 7.6.2001. -true copy- P.A.to Judge. V.K.MOHANAN, J. --------------------------------------------- O.P.No. 19077 of 2001 --------------------------------------------- Dated this the 21st day of May, 2009 J U D G M E N T Ext.P5 is under challenge in this writ petition, by which the petitioner was directed to pay a sum of Rs.1,28,250/- as building tax. It is also prayed for a declaration that the tax payable under the Kerala Building Tax Act,1975 of the building constructed and occupied by the petitioner as per Exts.P1 and P2 is to be calculated by applying rates applicable and prevailing on the date of completion of the construction as shown in Exts.P1 and P2. 2. According to the petitioner, he had constructed a commercial building having a plinth area of 707.40 M² in Survey No.455/2/P of Thrissur Village in Thrissur Taluk in Ward No.XXVIII (Old) of Trichur Municipality. Ext.P1 dated 25.8.1995 is the partial occupacy certificate and Ext.P2 is the occupancy certificate dated 6.12.1996. According to the petitioner, he had filed Form-II return in terms of Ext.P3 notice and the same is pending consideration. While the Form-II return is pending, as per Ext.P4, he was directed to appear and finally issued Ext.P5 assessment order fixing the tax as O.P. NO.19077 of 2001 :-2-: Rs.1,28,250/-. 3. Learned Government Pleader pointed out that as disclosed by Ext.P2, the plinth area of first floor is 161.16 M² and the second floor is 161.16 M². The materials available are not sufficient to come into a conclusion as to which tariff is applicable for making the assessment. This Court, in a decision reported in Shoukathali v. Tahsildar [2000(2) KLT 512], has held that the assessment should be based on the rate as fixed on the date of completion of the building. From the facts and circumstances involved in the present case, the rate has to be fixed at the time of completion of the construction of the building and the question as to on the date of completion, whether the Thrissur Municipality had been changed into Corporation or not, is to be considered for the purpose of fixing the rate. It is also relevant to note that now a written petition has already been filed by the petitioner before the respondent and the same is pending. Therefore, the matter is remitted back to the respondent for re-consideration and for taking a fresh decision, considering the date on which the construction of the building was completed and the rate to be made applicable after considering the status of the local body at the time of completion of the construction. The petitioner is free O.P. NO.19077 of 2001 :-3-: to take all his contentions before the respondent in support of his challenge against Ext.P5. Thus, the writ petition is disposed of directing the respondent to reconsider the assessment in the manner mentioned above after giving an opportunity to the petitioner of being heard and to enable the respondent to take a fresh decision, EXt.P5 is quashed. Respondent is directed to pass appropriate orders within three months from today. The petitioner is directed to furnish a copy of this judgment before the respondent without any delay. The writ petition is disposed of as above. V.K.Mohanan, Judge MBS/ O.P. NO.19077 of 2001 :-4-: V.K.MOHANAN, JJ. -------------------------------------------- O.P.NO. 19077 OF 2001 -------------------------------------------- J U D G M E N T DATED: 21-5-2009 O.P. NO.19077 of 2001 :-5-: