IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH WEDNESDAY, THE 22ND OCTOBER 2008 / 30TH ASWINA 1930 OP.No. 6007 of 2002(M) -------------------------------- PETITIONER(S): ---------------------- ANNIE THOMAS, W/O. K.P. THOMAS, AGED 60 YEARS, RESIDING AT 18/39, UDAYA GARDENS, ARANATTUKARA, THRISSUR. BY ADV. SRI.P.R.VENKETESH RESPONDENT(S): ------------------------ 1. REVENUE DIVISIONAL OFFICER, THRISSUR. 2. TAHSILDAR, THRISSUR. GOVERNMENT PLEADER FOR SRI.TEK CHAND R1 & R2 THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 22/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP. NO.10507/2002 IN OP. NO.6007/2002 DISMISSED 22.10.2008 SD/- KURIAN JOSEPH, JUDGE APPENDIX PETITIONERS EXHIBITS P1:- COPY OF THE ORDER F ASSESSMENT DT. 9.8.94 ISSUED TO THE PETITIONER BY THE TAHSILDAR. P2:- COPY OF THE OCCUPANCY CERTIFICATE ISSUED BY THE THRISSUR MUNICIPALITY DT. 3.6.2000. P3:- COPY OF THE RETURN DT. 14.8.2000 FILED BY THE PETITIONER. P4:- COPY OF THE ORDER OF ASESSMENT DT. 21.3.2001 ISSUED BY THE TAHSILDAR TO THE PETITIONER. P5:- COPY OF THE APPEAL DT. 4.6.01 FILED BY THE PETITIONER BEFORE THE RDO. P6:- COPY OF THE G.O. DT. 24.5.01. P7:- COPY OF THE ORDER DT. 4.1.02 ISSUED BY THE RDO. P8:- COPY OF THE NOTICE UNDER SECTION 9(2)/9(4) OF THE KERALA BUILDING TAX ACT WAS ISSUED TOI PETITIONER BY THE TAHSILDAR TRICHUR. P9:- COPY OF THE COMPLETION PLAN APPROVED BY THE TWON PLANNING OFFICER, THRISSUR MUNICIPALITY. /TRUE COPY/ P.S. TO JUDGE tss KURIAN JOSEPH, J. ----------------------------------------- O.P. No.6007 of 2002 ----------------------------------------- Dated this the 22nd day of October, 2008 JUDGMENT Petitioner is aggrieved by the proceedings taken against her in the matter of assessment of building tax under the provisions of the Kerala Building Tax Act. The main contention of the petitioner is that though the building was originally constructed in the year 1994 the modification/alteration was effected in the year 1999 and at that time the building was situated in the Municipal area. However, it is submitted that the assessing authority has proposed to apply the rates as prevailing in the Corporation. Since the Corporation came into existence only in the year 2000, it is submitted that the rate as applicable to Municipal area alone can be applied. Learned Government Pleader submits that it is a question of fact and if as a matter of fact if the petitioner has made alteration/modification after coming into force of the Thrissur Corporation the assessing authority is entitled to apply the rates prevailing in the Corporation area. However, the matter has to be verified by the assessing authority. Therefore, O.P. No.6007 of 2002 -:2:- the writ petition is disposed of directing the second respondent to take into consideration the contentions raised by the parties, some of which are referred to above and pass appropriate orders within a period of four months from the date of receipt of a copy of the judgment. It is made clear that the dispute raised by the petitioner with regard to the total area will also be looked into by the second respondent. Needless to say the petitioner will also be given an opportunity for hearing in the matter. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- O.P. No.6007 of 2002 ----------------------------------- JUDGMENT 22nd October, 2008