IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 26TH NOVEMBER 2008 / 5TH AGRAHAYANA 1930 OP.No. 9120 of 2001(I) ---------------------- PETITIONER(S): --------------- DEVASIA VARKEY, S/O. VARKEY, VAVANNIKUNNEL HOUSE, PANGADA KARA, KOTTAYAM TALUK, REP. BY ITS POWER OF ATTORNEY HOLDER SRI. V.V. MATHEW, S/O. VARKEY, AGED 59 EARS, VAVANNIKUNNEL HOUSE, PANGADU KARA, PAMPADY, KOTTAYAM TALUK, KOTTAYAM DIST. BY ADV. SRI.ABRAHAM MATHEW (VETTOOR) RESPONDENT(S): --------------- 1. STATE OF KERALA REP. BY CHIEF SECRETARY TO GOVERNMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TALUK TAHSILDAR, KOTTAYAM. 3. THE VILLAGE OFFICER, PAMPADY. GOVERNMENT PLEADER SMT. K.R DEEPA FOR R1TO3 THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 26/11/2008, THE COURT ON THE SAME DAY, DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: O.P.NO. 9120/2001. ------------------------------------------------------------- EXT.P1 TRUE COPY OF CERTIFICATE FOR REMITTANCE OF BUILDING TAX. EXT.P2 DEMAND NOTICE DT. 27-2-2001. [TRUE COPY] P.S TO JUDGE. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= O.P. No. 9120 of 2001 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 26th November, 2008. J U D G M E N T The petitioner constructed a building, which was assessed to building tax under the Kerala Building Tax Act, 1975 by assessment order dated 15-10-1996 directing the petitioner to pay the tax in four instalments. As evidenced by Ext. P1, the petitioner paid the instalment amounts in full. Long thereafter, by Ext. P2 notice dated 27-2-2001, the petitioner was directed to pay an additional amount of Rs. 17,400/- as building tax short assessed on his building. The petitioner's contention is that Ext. P2 is unsustainable for two reasons. First is that Ext. P2 has been issued without any notice or hearing to the petitioner and it is therefore violative of the principles of natural justice. Second is that under Section 15, rectification of the original assessment orders has to be completed within three years from the date of original assessment. 2. Original assessment of the petitioner's building was on 15- 10-1996 and Ext. P2 has been issued only on 27-2-2001, which is clearly beyond the period of three years stipulated in Section 15 of the act. That being so, Ext. P2 is clearly unsustainable. Accordingly, the same is quashed. The original petition is allowed as above. Sd/- S. Siri Jagan, Judge. Tds/