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. 8494 of 2006(J) ------------------------- PETITIONER(S): --------------- BIJI STEPHEN, MOOLAN HOUSE, NEAR ST.JOHN HIGH SCHOOL, ANGAMALI. BY ADV. SRI.C.J.XAVIER SRI.NIDHI BALACHANDRAN RESPONDENT(S): --------------- 1. THE DISTRICT COLLECTOR, ERNAKULAM. 2. SUB COLLECTOR, REVENUE DIVISIONAL OFFICE, FORT KOCHI. 3. THE TAHSILDAR, ALUVA TALUK, ALUVA. 4. JOSEY STEPHEN, MOOLAN HOUSE, NEAR ST.JOHN HIGH SCHOOL, ANGAMALI. 5. MARYKUTTY ESTHAPAN, MOOLAN HOUSE, NEAR ST.JOHN HIGH SCHOOL, ANGAMALI. 6. NINO JACOB, KIZHAKKUTHALA HOUSE, NEAR ST.JOHN HIGH SCHOOL, ANGAMALI. 7. NIBU JACOB, KIZHAKKUTHALA HOUSE, NEAR ST.JOHN HIGH SCHOOL, ANGAMALI. 8. MARY JACOB, KIZHAKKUTHALA HOUSE, NEAR ST.JOHN HIGH SCHOOL, ANGAMALI. 9. VARGHESE K.K., KIZHAKKUTHALA HOUSE, NEAR ST.JOHN HIGH SCHOOL, ANGAMALI. 10. KORACHAN, KADUMANI THEYKANATH HOUSE, NAYATHODE (P.O), ANGAMALI. 11. YOHANNAN, KADUMANI THEYKANATH HOUSE, NAYATHODE (P.O), ANGAMALI. 12. AKKAMMA YOHANAN, KADUMANI THEYKANATH HOUSE, NAYATHODE (P.O), ANGAMALI. ADV. SRI.VINCENT JOSEPH FOR R4TO 12 G.P. SRI.TEKCHAND FOR R1 TO 3 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 AGREEMENT DT.24.7.97 ENTERED INTO BETWEEN THE PETITIONER AND RESPONDENTS 4 TO 12. P2: TRUE COPY OF ASSESSMENT ORDER DT.6.11.00 ISSUED BY R3. P3: TRUE COPY OF NOTICE OF DEMAND DT.6.11.00 ISSUED BY R3 ALONG WITH EXT.P2 ORDER. P4: TRUE COPY OF ORDER DT.31.5.01 ISSUED BY R2. P5: TRUE COPY OF ORDER DT.9.8.01 PASSED BY R1. P6: TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT DT.8.2.02 IN O.P. 26971/01. P7: TRUE COPY OF NOTICE DT.21.7.05 ISSUED BY R1. P8: TRUE COPY OF ARGUMENT NOTE AND DOCUMENTS SUBMITTED BY PETITIONER BEFORE R1 DT.1.6.05. P9: TRUE COPY OF PROCEEDINGS OF R1 DT.5.11.05. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.8494 of 2006 .................................................................... Dated this the 21st day of November, 2008. JUDGMENT The petitioner is challenging building tax assessment in respect of a commercial building which consists of different shop rooms. The petitioner's case is that the land is purchased in the name of several persons and the building is constructed by them sharing the cost and after completion of construction, building in the form of rooms is shared by them. Even though counsel argued for separate assessment of each shop room, I do not think Explanation 2 to Section 2(e) of the Kerala Building Tax Act permits separate assessment of each room in a building, no matter the rooms are individually owned by persons who constructed the building together. The provision for separate assessment is applicable only when the building is constructed with separate apartments. Even though shop rooms cannot be treated as separate apartments, those rooms are only part of the same building with common facilities and therefore, separate assessment is not possible under Explanation 2 to Section 2(e) of the Act. However, if building is owned by different persons, they have to share the tax liability proportionately. The petitioner is directed to produce names and addresses 2 of persons with numbers of the shop rooms owned by them for the Tahsildar to apportion the building tax in proportion to the plinth area of each room and to serve separate demand notice on each of them. However, if they do not make payment, the defaulter's shop room will be attached and sold in terms of Section 19(2) of the Act. The W.P.(C) is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms