IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 25TH JULY 2007 / 3RD SRAVANA 1929 WP(C).No. 13859 of 2007(Y) -------------------------- PETITIONER: ------------ M/S.STAR HOMES, CHERUPARAMBATH ROAD, KADAVANTHRA, ELAMKULAM, ERNAKULAM, REP. B ITS MANAGING PARTNER, AJAY VARGHESE GEORGE, AGED 47, S/O.K.V.GEORGE. BY ADV. SRI.R.LAKSHMI NARAYAN SMT.R.RANJINI RESPONDENTS: ------------- 1. THE TAHASILDAR AND THE ASSESSING AUTHORITY UNDER THE KERALA BUILDING TAX ACT, KANAYANNUR TALUK, ERNAKULAM. 2. THE VILLAGE OFFICER, ELAMKULAM VILLAGE. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/07/2007, ALONG WITH WP(C) No. 13861/2007 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No. 13859/2007 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE ORDER OF ASSESSMENT DATED 26/02/2007 OF THE 1ST RESPONDENT. P2 : COPY OF THE NOTICE OF DEMAND DATED 26/02/2007. P3 : COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT DATED 26/02/2007. P4 : COPY OF THE JUDGEMNT DATED 23/03/2007. P5 : COPY OF THE LETTER DATED 21/03/2007 ISSUED BY THE 1ST RESPONDENT. // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) Nos. 13859 & 13861 of 2007 --------------------------------- Dated, this the 25th day of July, 2007 J U D G M E N T Petitioner is challenging building tax assessment and demand of tax in respect of a residential flat complex consisting of several apartments. Learned counsel for the petitioner contended that flats are constructed with the funds obtained from the purchasers under agreement with them. Explanation 2 to Sec. 2(e) of the Building Tax Act provide for separate assessments where flats are constructed under agreement between builder and flat owners. Even though documents were produced, 1st respondent has not considered the same is the argument of the petitioner. Either petitioner has to furnish agreements and documents before the 1st respondent or flat owners should come forward with returns for separate assessments. Since Tahsildar has not considered the documents on relevant aspects, these writ petitions are disposed of granting one more opportunity to the petitioner to produce the agreements before the Tahsildar with names and addresses of the purchasers for him to make fresh assessments. Petitioner can also produce copies of the judgments of this Court, where this Court has WP(C) Nos. 13859 & 13861/2007 -2- issued guidelines for assessment of residential flats. The payments already made will be adjusted towards tax assessed, if any. If excess is paid, refund should be granted to the petitioner. (C.N.RAMACHANDRAN NAIR, JUDGE) jg