C.H.Raghavan vs The State Of Kerala on 28 October, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 19998 of 2008(E)


1. C.H.RAGHAVAN, S/O.CHATHU,
                      ...  Petitioner
2. C.SURESHKUMAR, S/O.C.H.BALAN, USHA NIVAS

                        Vs



1. THE STATE OF KERALA, REP.BY THE DISTRICT
                       ...       Respondent

2. THE REVENUE DIVISIONAL OFFICER,

3. THE TAHSILDAR, SULTHAN BATHERY TALUK,

                For Petitioner  :SRI.GRASHIOUS KURIAKOSE

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :28/10/2008

 O R D E R
                                   K.M.JOSEPH, J.
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                            WP.(C) No.19998 of 2008
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                     Dated this the 28th day of October, 2008

                                      JUDGMENT

Petitioner challenges Exts.P5 and P9 notices. Ext.P5 is a notice

dated 14.6.2006 issued under the Kerala Building Tax Act, while Ext.P9 is

dated 17.5.2008. One of the questions raised by the petitioner is that the

respondents have no authority to re-open the assessment having regard to

the passage of time. The original assessment is dated 9.8.1999. It is stated

the re-assessment has to be completed within a period of three years. In this

case the re-assessment under Section 15 is completed on 17.5.2008.

In such circumstances, I feel that the petitioner is entitled to

succeed and Ext.P9 is quashed.

(K.M. JOSEPH, JUDGE)

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