IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 15TH SEPTEMBER 2009 / 24TH BHADRA 1931 RP.No. 804 of 2009(A) --------------------- AGAINST THE JUDGEMENT/ORDER IN OP.25623/2000 .................... REVIEW PETITIONER(S): PETITIONERS: ---------------------------------- 1. KATTYPRAVAN ABDULLA, S/O.MOIDEEN HAJI, CHIKKIAD HOUSE, KAVUMPADY, THILLANKERI POST, KANNUR. 2. KATTYPRAVAN HASSAINAR, DO. 3. KATTYPRAVAN MUHAMMED, DO. BY ADV. SRI.SHEJI P.ABRAHAM RESPONDENT(S): --------------- 1. STATE OF KERALA, REP.BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT THIRUVANANTHAPURAM. 2. THE TAHASILDAR, TALUK OFFICE, THALASSERY. (ASSESSING AUTHORITY UNDER THE BUILDING TAX ACT). 3. TAHSILDAR, (REVENUE RECOVERY), THALASSERY. G.P. SRI. MOHAMMED RAFFIQ THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 15/09/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- R.P. No. 804 of 2009 in O.P. NO.25623 OF 2000 -------------------------------------------- Dated this the 15th day of September, 2009 O R D E R The Review is filed stating that the building assessed in the name of petitioners together as a single unit calls for separate assessment in proportion to the share held by each of the petitioners. However, the building is a commercial building consisting of several rooms, halls, etc. Petitioners themselves concede that the shop rooms in the ground floor are divided among them in the ratio 4:3:4. Further, it is conceded that upstair consisting of separate halls also is shared by them. I do not think Explanation 2 to Section 2(e) of the Kerala Building Tax Act has any application for a commercial building of the type constructed by petitioners because there is no provision in the Act to divide the building based on rooms constructed and shared by the petitioners. Explanation 2 to Section 2(e) applies to apartment buildings constructed by various apartment owners sharing the cost. The provision has no application for single commercial building consisting 2 of different rooms, halls, etc. Review Petition is accordingly dismissed. However, petitioners are granted six equal monthly instalments to clear the balance arrears with interest due under the Act, first of which will be paid on or before 30th of this month and the balance on or before the last day of five succeeding months. (C.N. RAMACHANDRAN NAIR) Judge pms 3