Annie Thomas vs Revenue Divisional Officer on 22 October, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

OP.No. 6007 of 2002(M)


1. ANNIE THOMAS, W/O. K.P. THOMAS,
                      ...  Petitioner

                        Vs



1. REVENUE DIVISIONAL OFFICER,
                       ...       Respondent

2. TAHSILDAR, THRISSUR.

                For Petitioner  :SRI.P.R.VENKETESH

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice KURIAN JOSEPH

 Dated :22/10/2008

 O R D E R
                        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.

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O.P. No.6007 of 2002

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JUDGMENT

22nd October, 2008