IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 28TH OCTOBER 2008 / 6TH KARTHIKA 1930 WP(C).No. 19998 of 2008(E) -------------------------- PETITIONER(S): --------------------- 1. C.H.RAGHAVAN, S/O.CHATHU, GANAPAHI VILLA, SULTHANBATHERY TALUK, WAYANAD. (MANAGING PARTNER, DWARAKA TOURIST HOME, SULTHAN BATHERY) 2. C.SURESHKUMAR, S/O.C.H.BALAN, USHA NIVAS SULTHAN BATHERY TALUK, WAYANAD, (PARTNER, DWARAKA TOURIST HOME, SULTHAN BATHERY) BY ADV. SRI.GRASHIOUS KURIAKOSE RESPONDENT(S): ----------------------- 1. THE STATE OF KERALA, REP.BY THE DISTRICT COLLECTOR, WAYANAD. 2. THE REVENUE DIVISIONAL OFFICER, MANANTHAVADY. 3. THE TAHSILDAR, SULTHAN BATHERY TALUK, SULTHAN BATHERY. BY GOVERNMENT PLEADER SRI. BEJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 19998/2008. APPENDIX PETITIONER'S EXTS: EXT. P1 : TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.1987 ISSUED BY THE 3RD RESPONDENT. EXT. P2 : TRUE COPY OF THE DEMAND NOTICE DATED 7.8.1999 ISSUED BY THE THIRD RESPONDENT. EXT. P3 : TRUE COPY OF THE ORDER DATED 3.2.2000 ISSUED BY THE 2ND RESPONDENT. EXT. P4(a) : TRUE COPY OF THE RECEIPT DT. 1.12.2000 SHOWING THE REMITTANCE OF RS. 36,900/-. EXT. P4 (b) : TRUE COPY OF THE RECEIPT DT. 2.6.2000 SHOWING THE REMITTANCE OF RS.36,900/- EXT. P5 : TRUE COPY OF THE NOTICE DATED 14.6.2006 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONERS. EXT. P6 : TRUE COPY OF THE OBJECTION DATED 21.6.2006 FILED BY THE PETITIONERS BEFORE THE 3RD RESPONDENT. EXT. P7 : TRUE COPY OF THE NOTICE DATED 21.7.2006 SENT BY THE 2ND RESPONDENT. EXT. P8 : TRUE COPY OF THE OBJECTION DATED 8.8.2006 FILED BY THE PEITTIONERS BEFORE THE 2ND RESPONDENT. EXT. P9 : TRUE COPY OF THE ASSESSMENT ORDER CUM DEMAND NOTICE DATED 17.5.2008 ISSUED BY THE 3RD RESPONDENT. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.19998 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of October, 2008 JUDGMENT Petitioner challenges Exts.P5 and P9 notices. Ext.P5 is a notice dated 14.6.2006 issued under the Kerala Building Tax Act, while Ext.P9 is dated 17.5.2008. One of the questions raised by the petitioner is that the respondents have no authority to re-open the assessment having regard to the passage of time. The original assessment is dated 9.8.1999. It is stated the re-assessment has to be completed within a period of three years. In this case the re-assessment under Section 15 is completed on 17.5.2008. In such circumstances, I feel that the petitioner is entitled to succeed and Ext.P9 is quashed. (K.M. JOSEPH, JUDGE) sb