IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 4TH APRIL 2008 / 15TH CHAITHRA 1930 WP(C).No. 18786 of 2006(J) -------------------------- PETITIONER: ------------ REJI JOSEPH, EASWARANKUDIYIL HOUSE, T.C.8/1172(1),MAVARTHALAKONAM ROAD, CHENTHI, THIRUVANANTHAPURAM. BY ADV. SRI.BABU VARGHESE RESPONDENTS: ------------- 1. THE TAHSILDAR, THIRUVANANTHAPURAM. 2. THE REVENUE DIVISIONAL OFFICER, THIRUVANANTHAPURAM. 3. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE RETURN SUBMITTED BY THE PETITIONER WITH SUBSEQUENT STATEMENT DT.10.8.2004. P1(a): TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY TAHSILDAR DT.15.4.2005. P1(b): TRUE COPY OF APPROVAL OF THE CORPORATION DT.2.7.2001 WITH PLAN. P2: TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE THE RDO DT.23.5.2005. P3: TRUE COPY OF PROCEEDINGS OF THE RDO DT.29.12.2005. P4: TRUE COPY OF THE REVISION PETITION FILED BEFORE THE DISTRICT COLLECTOR DT.28.1.2006. P5: TRUE COPY OF ORDER OF THE DISTRICT COLLECTOR DT.20.3.2006. P6: TRUE COPY OF PROPERTY TAX RECEIPT DT.3.9.2003 ISSUED TO THE PETITIONER IN RESPECT OF GROUND FLOOR. P7: TRUE COPY OF LAND TAX RECEIPT DT.22.3.2004 ISSUED TO JOSTNA SUSAN JOY. P7(a): TRUE COPY OF OWNERSHIP CERTIFICATE ISSUED BY THE TRIVANDRUM CORPORATION IN FAVOUR OF JOSTNA SUSAN JOY. P7(b): TRUE COPY OF TAX RECEIPT DT.4.5.2004 IN FAVOUR OF JOSTNA SUSAN JOY IN RESPECT OF 1ST FLOOR. P8: TRUE COPY OF SALE DEED DT.28.2.2004. P9: TRUE COPY OF LOAN SANCTIONING ORDER OF THE VSSC DT.5.8.2002. P9(a): TRUE COPY OF GPF WITHDRAWAL/SANCTIONING ORDER DT.13.1.2003. P10: TRUE COPY OF LETTER ISSUED BY THE PRINCIPAL SECRETARY TO GOVERNMENT DT.1.6.2005. P11: TRUE COPY OF THE ARGUMENT NOTE SUBMITTED BY THE PETITIONER. P12: TRUE COPY OF APPROVAL OF BUILDING CONSTRUCTION OF TRIVANDRUM CORPORATION DT.2.7.2001. P12(a): PHOTOCOPY OF THE REVISED PLAN OF THE BUILDING. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.18786 of 2006 .................................................................... Dated this the 4th day of April, 2008. JUDGMENT Single assessment is made in respect of a two storied residential building for the reason that after completion of construction of the building, petitioner transferred the upstair to his wife along with proportionate right in land. I do not think the transfer has any relevance and the only question to be considered is whether the ground floor and first floor constitute one single building, which will be revealed from the pattern of construction and the nature of use of the building. Petitioner's case is that both ground floor and first floor are separate residential apartments, each one having separate kitchen, separate bedrooms, living room etc. If that is the position, then buildings have to be separately assessed as each one constitute a residential building within the meaning of the Act, irrespective of whether petitioner owns both at the time of completion of construction and transfer is thereafter. In the circumstances, W.P. is disposed of directing the first respondent to get the building inspected and to make assessment as separate units, if both the apartments have separate kitchen, living room, bedroom etc. with separate access from outside as stated by the petitioner, either in 2 the name of the petitioner and in his wife's name or in the name of the petitioner, if he was the owner at the time of completion of construction. Assessment should be separate, if buildings are separate and common assessment is called for only if both the floors constitute one unit. The internal staircase from ground floor to first floor may be indicative of the combined nature of the building as a single unit, which can be got verified by the first respondent through the Village Officer. The first respondent is directed to pass orders within two months from now. Stay granted by this court will continue for two months from now and thereafter recovery will be based on revised orders. C.N.RAMACHANDRAN NAIR Judge pms