IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 30TH NOVEMBER 2011 / 9TH AGRAHAYANA 1933 WP(C).No. 5448 of 2006(W) ------------------------- PETITIONER: --------------- MANAKKAL SURENDRAN.P.S, S/O.SHANKARAN, MANHAKAD, CHERUPUZHA.P.O, KANNUR DISTRICT. BY ADV. SRI.M.V.AMARESAN SRI.V.N.RAMESAN NAMBISAN RESPONDENT(S): --------------- 1. THE DISTRICT COLLECTOR, KANNUR. 2. SPECIAL TAHSILDAR (RR), TALIPARAMBA, KANNUR. 3. VILLAGE OFFICER, VAYAKKARA, KANNUR. 4. TAHSILDAR, TALIPARAMBA, ASSESSING AUTHORITY (BUILDING TAX). SENIOR GOVERNMENT PLEADER SRI. S. SUDHEESH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5448 of 2006(W) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE ORDER OF ASSESSMENT IN FOR V UNDER RULE 8(1) OF KERALA BUILDING TAX RULES DT.5.10.2002 ISSUED BY 4TH RESPONDENT EXT.P2 : TRUE COPY OF REASSESSMENT ORDER DT. 11.1.2004 EXT.P3 : TRUE COPY OF DEMAND NOTICE DT. EXT.P4 : TRUE COPY OF ORDER BEARING REF. NO. G7831/04 DT. 17.1.2006 EXT.P5 : TRUE COPY OF THE GOVERNMENT ORDER REPORTED BY THE DY. DIRECTOR IS 266/99 OF DEPARTMENT OF LOCAL ADMINISTRATION DT. 29.12.1999 RESPONDENTS' ANNEXURES: NIL //TRUE COPY// P.A. TO JUDGE jma K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No. 5448 OF 2006 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of November, 2011 J U D G M E N T The above writ petition was filed challenging Ext.P2 assessment order rectifying the petitioner's assessment completed as per Ext.P1. The authority made the rectification, since the Cherupuzha Grama Panchayat was a special grade panchayat and hence, tax applicable to the buildings situated in special grade Panchayats was applicable to the petitioner's building. The petitioner challenges the assessment on the ground that nothing is stated in Ext.P2 about the enhanced rate applicable to special grade panchayats being applied in the case of the petitioner. The respondents now produced before me the letter of the Deputy Director of Panchayats, Kannur dated 11.6.2003 in which it is stated that the notification regarding the conferment of special grade status to Cherupuzha Grama Panchayat was effective from 1.10.2000. 2. In the said circumstances, there cannot be a dispute regarding the enhanced rate applicable to the special grade WPC.No.5448/2006 : 2 : Panchayats being applied to the assessment of the building of the petitioner. The petitioner's counsel submits that 50% directed to be paid by an earlier order dated 23.3.2006 has been complied and seeks further time for payment of the balance amounts. I am of the view that some indulgence can be shown to the petitioner and the balance amount shall be paid in 2 monthly instalments starting from 20.12.2011. If any default is made, the respondents shall be free to recover the tax due from the petitioner, in accordance with law. With the above observation the writ petition is disposed of. No order as to costs. Sd/- (K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge