IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 14TH MARCH 2008 / 24TH PHALGUNA 1929 OP.No. 6548 of 1999(D) ---------------------- PETITIONER: ------------ 1. JACOB KOSHY, 'MANJUSHA', CHATHANGATTU ROAD, PALARIVATTOM.P.O., KOCHI – 682 025. 2. ALEYAMMA LENI KURIAN, 'RAJESH NIVAS', SOUTH JANATHA ROAD, PALARIVATTOM. BY ADV. SRI.THAMPAN THOMAS SRI.JOSHY S.PUTHUSSERY RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, ERNAKULAM. 2. THE REVENUE DIVISIONAL OFFICER, FORT KOCHI. 3. THE TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM. 4. THE VILLAGE OFFICER, EDAPPALLY SOUTH. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 14/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P.NO. 6548/1999 ORDER ON CMP NOS.11088/1999, 6136/2001 IN CMP NO.11088/1999 & 13887/2000 IN O.P.NO. 6548/1999 DISMISSED. 14/03/2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE FORM FOR SANCTION DATED 12/11/91 ISSUED BY THE CORPORATION OF KOCHI. P2 : COPY OF THE ORDER AS FORM VI, NO.B5-5703/93 DATED 23/04/93 ISSUED BY THE 3RD RESPONDENT. P3 : COPY OF THE TAX RECEIPT NO.14 DATED 20/05/93 ISSUED BY THE 4TH RESPONDENT. P4 : COPY OF THE TAX RECEIPT NO.75 DATED 04/03/1997 ISSUED BY THE 4TH RESPONDENT. P5 : COPY OF THE PROCEEDINGS OF THE REVENUE DIVISIONAL OFFICER, FORT KOCHI. NO.K.DIS.3250/93/G DATED 17/02/1997. P6 : COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT NO.K.DIS.19079/97/B10 DATED 31/07/1997. P7 : COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT NO.B2.5703/93 DATED 16/12/1997. P8 : COPY OF THE DEMAND NOTICE DATED 20/03/98 ISSUED BY THE 3RD RESPONDENT to the 1ST PETITIONER. P9 : COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT AS NO.K/DIS.134/98- G DATED 19/02/1999. // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ---------------------- O.P. No. 6548 of 1999 ------------------------------------ Dated, this the 14th day of March, 2008 J U D G M E N T Heard learned counsel for the petitioners and learned Government Pleader. 2. This Court directed the Village Officer to file report after conducting inspection of the building. The purpose of calling for report was to find out the nature of use of the building, which was the major dispute raised in the original petition. Even though petitioners claim that the building is a residential one, I am unable to accept the same because from the report, it is clear that ground floor of the building has several independent rooms let out to different persons, which means that building was intended to be let out as a lodging house and in fact, it is stated to be so let out to different persons. The case of the petitioners that ground floor was constructed in the year 1993 appears to be correct because first assessment itself was made in the year 1993. However, since petitioners have completed construction of first floor of the building, which is connected to the ground floor through internal stair case, the entire plinth area of the ground floor and the first O.P.NO. 6548/1999 -2- floor have to be now assessed under Section 5 (4) of the Act and thereafter credit has to be given for the tax already paid by the petitioners. The balance tax only is payable by the petitioners. The Tahsildar is directed to complete the assessment of the entire building under Section 5(4) as stated above and demand tax at the rate applicable to commercial building. This original petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg