IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 14772 of 2007(H)
1. SEBASTIAN MATHEW,
... Petitioner
2. SHIJI JOHN,
Vs
1. STATE OF KERALA,REP.BY ITS SECRETARY,
... Respondent
2. SECRETARY,LOCAL SELF ADMINISTRATION
3. DISTRICT COLLECTOR,
4. THE TAHSILDAR,
For Petitioner :SRI.JOMY GEORGE
For Respondent : No Appearance
The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN
Dated :07/04/2010
O R D E R
THOTTATHIL B.RADHAKRISHNAN, J.
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W.P(C).No.14772 OF 2007
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Dated this the 7th day of April, 2010
JUDGMENT
The petitioners, owners of petroleum outlets, have two fold
contentions against the assessment order under the Kerala
Building Tax Act, 1975. The first is that the impugned order has
been issued without giving sufficient opportunity of hearing. It
is stated that the said order was issued even before the period of
one month granted to file reply. The second ground is that the
canopy of a petroleum outlet does not fall within the definition of
the term ‘building’ for the purpose of the KBT Act. The latter
among the issues stands covered against the petitioners by the
judgment of this Court in All Kerala Federation of Petroleum
Traders v. State of Kerala [2004(1) KLT 1017]. Therefore, all
that survives is the plea for hearing. Learned counsel for the
petitioners states that his clients have serious objections to the
manner in which the total floor area has been calculated for the
WPC.14772/07.
2
purpose of determining the tax. He also states that the area
which is liable to be exempted has also been included in the floor
area. Under such circumstances, this writ petition is ordered
directing that following the production of a copy of this
judgment, the petitioners will be heard in relation to the
impugned assessment and for such purpose, the impugned order
is vacated hereby. The writ petition is ordered accordingly.
Sd/-
THOTTATHIL B.RADHAKRISHNAN,
Judge.
kkb.12/04.