IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 14TH NOVEMBER 2008 / 23RD KARTHIKA 1930 WP(C).No. 1152 of 2006(K) ------------------------- PETITIONERS: --------------- 1. T.V. VIJAYAN, S/O. T.G. VIDYASAGAR, RESIDING AT THOPPIL HOUSE, OKKAL P.O. AND KARA, CHELAMATTOM VILLAGE, KUKNNATHUNAD TALUK. 2. SMT. GEETHA RAJU, W/O. LATE T.V.RAJU, RESIDING AT THOPPIL HOUSE, ILLITHODU, MALAYATTOOR P.O. BY ADV. SRI.T.G.RAJENDRAN RESPONDENTS: ---------------- 1. THE DISTRICT COLLECTOR, COLLECTORATE, ERNAKULAM, KOCHI-682030. 2. THE REVENUE DIVISIONAL OFFICER, FORT KOCHI, KOCHI-1. 3. THE TAHSILDAR, TALUK OFFICE, ALUVA. 4. KALADY PANCHAYAT, REP. BY ITS SECRETARY, KALADY. R1 TO R3 BY GOVERNMENT PLEADER, SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC : 1152/06 APPENDIX PETITIONERS' EXHIBITS: EXT.P1 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT DATED 09.3.05. EXT.P2 : TRUE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONERS, DATED 03.06.05. EXT.P3 : TRUE COPY OF THE REVISION PETITION SUBMITTED BY THE PETITIONERS BEFORE THE 1ST RESPONDENT DATED 01.08.05. EXT.P4 : TRUE COPY OF THE JUDGMENT IN WPC: 24977/05 OF THIS HON'BLE COURT DATED 23.098.05. EXT.P5 : TRUE COPY OF THE RECEIPT ISSUED BY THE VILLAGE OFFICER DATED 05.09.05. EXT.P6 : TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT DATED 24.11.05. EXT.P7 : TRUE COPY OF THE BILL SHOWING PAYMENT OF BUILDING TAX FOR RS.801.75 DATED 29.02.92. EXT.P7(A) : TRUE COPY OF THE BILL SHOWING PAYMENT OF BUILDING TAX FOR RS.3,969/- DATED 29.02.92. EXT.P7(B) : TRUE COPY OF THE BILL SHOWING PAYMENT OF BUILDING TAX FOR RS.892.10 DATED 29.02.92. EXT.P7(C) : TRUE COPY OF THE BILL SHOWING PAYMENT OF BUILDING TAX FOR RS.453.60 DATED 29.02.92. EXT.P7(D) : TRUE COPY OF THE BILL SHOWING PAYMENT OF BUILDING TAX FOR RS.453.60 DATED 04.08.92. EXT.P7 (E) : TRUE COPY OF THE BILL SHOWING PAYMENT OF BUILDING TAX FOR RS.516/- DATED 29.02.92. EXT.P7(F) : TRUE COPY OF THE BILL SHOWING PAYMENT OF BUILDING TAX FOR RS.174.70 DATED 29.02.92. EXT.P7(G) : TRUE COPY OF THE BILL SHOWING PAYMENT OF BUILDING TAX FOR RS.465/- DATED 29.02.92. /TRUE COPY/ PA TO JUDGE C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 1152 OF 2006 -------------------------------------------- Dated this the 14th November, 2008 JUDGMENT W.P.C. is filed challenging the assessment and demand of building tax in respect of a commercial building. When the matter came up earlier, this Court remanded the case to District Collector for considering revision petition. The District Collector thereafter issued Ext.P6 order whereunder he found that the petitioner's claim that the building was constructed in 1992 was not proved with any evidence. Counsel for the petitioners relied on tax receipts issued by local authority to prove that building was constructed earlier. However, it is common practice that Panchayath assigns building number to take water connection, electricity connection, etc., before even completion of construction of the building. District Collector has also made observation in these lines. It is not known why petitioner has not filed any return and paid building tax after completion of construction of the building. From the Collector's order it is seen that at one stage petitioners claimed only separate assessment of the building which is a commercial building consisting of different rooms. Building cannot be assessed separately because it is a single commercial building though 2 with different rooms and owned by petitioners and others separately. Separate assessment is called for only when building consists of separate apartments whether residential or commercial. Since the building is a single one and used for commercial purpose, it has to be assessed as a single unit and tax has to be shared by the petitioners and other co-owners in proportion to the area owned by them. Since petitioners have not produced any independent evidence towards proof of construction of the building earlier, assessment based on report of the Village Officer was rightly upheld by the Collector.I do not find any ground to interfere with assessment and demand of building tax for the building. However, since I feel there is a lapse on the part of the respondents also, interest can be waived for the balance arrears of tax provided petitioners clear the balance arrears of tax before 28.02.2009. However, if balance arrears of tax exclusive of interest are not paid before 28.02.2009, then respondents will proceed for recovery of the entire arrears of tax and interest after the said date. W.P.C. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3