IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 9TH JANUARY 2008 / 19TH POUSHA 1929 OP.No. 14374 of 1997(J) ----------------------- PETITIONER: ------------ V.M. RAMAKRISHNAN, SON OF NARAYANAN NAIR, KUPPAKKATTU HOUSE, MONAPPILLY, PUTHENCRUZ VILLAGE, KUNNATHUNADU TALUK. BY ADV. SRI.M.M.ALIAS SRI.M.M.ALIAS RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY TO GOVT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, KUNNATHUNADU TALUK OFFICE,PERUMBAVOOR, 3. THE REVENUE DIVISIONAL OFFICER, REVENUE DIVISIONAL OFFICE, MUVATTUPUZHA. 4. THE DISTRICT COLLECTOR, ERNAKULAM DIST. 5. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, KUNNATHUNADU, PERUMBAVOOR. BY GOVERNMENT PLEADER BY SRI. K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 09/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 25810 OF 1997 IN OP 14374 OF 1997 DISMISSED 9.1.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 COPY OF ASSESSMENT ORDER UNDER THE KERALA BUILDING TAX ACT, 1975 DATED 2.2.1994 EXT.P2 COPY OF THE PROCEEDINGS NO. K.DIS. 1649/94/A9 DATED 7.10.1994 OF THE SUB COLLECTOR, MUVATTUPUZHA. EXT.P3 TRUE COPY OF THE PROCEEDINGS DATED 16.6.1997 FROM THE DISTRICT COLLECTOR, ERNAKULAM. EXT.P4 TRUE COPY OF REVENUE RECOVERY NOTICE DATED 7.8.1997 UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED FROM THE 5TH RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 14374 OF 1997 -------------------------------------------- Dated this the 9th day of January, 2008 JUDGMENT Petitioner is challenging assessment of the building on plinth area basis on the ground that construction of building was completed prior to the appointed day, when the plinth area basis of assessment came into force. This Court declared Section 5(2) introduced in 1993 as invalid in the decision reported in (2006) 2 K.L.T. 306. Prior to the amendment in 1993 building owner had the option to go for plinth area method or insist on capital value basis for assessment. In face, since the rate of tax prior to the revision of the same with effect from 29.7.1996 was quite low, if the petitioner so desires, petitioner can opt for assessment on plinth area basis. However, if the petitioner does not opt, second respondent will complete the assessment on capital value basis. O.P. is accordingly disposed of directing the second respondent to proceed with assessment as directed above. Petitioner will produce copy of this judgment and along with it petitioner's option for assessment on plinth area basis, if the petitioner so desires. Second 2 respondent is directed to complete the assessment afresh within a period of three months from the date of receipt of a copy of this judgment. As and when regular assessment is completed as above, he will recall the present impugned orders. (C.N. RAMACHANDRAN NAIR) Judge 3