IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 31953 of 2008(D)
1. BENNY, S/O.PETER, MAPPANBARIL HOUSE
... Petitioner
2. GISHA, W/O.BENNY, MAPPANBARI HOUSE
Vs
1. TAHSILDAR, THRISSUR.
... Respondent
2. REVENUE DIVISIONAL OFFICER, THRISSUR.
3. DISTRICT COLLECTOR, THRISSUR
For Petitioner :SRI.ALIAS M.CHERIAN
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :19/03/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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W.P(C) No.31953 of 2008-D
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Dated this the 19th day of March, 2010.
J U D G M E N T
Being aggrieved of Ext.P6 assessment order passed by the first
respondent assessing authority, the petitioner had filed statutory
appeal before the second respondent, which did not turn to be
fruitful, as borne by Ext.P10. Thereupon the petitioner took up the
matter by filing a revision petition before the third respondent,
where also interference was declined, as borne by Ext.P12, which is
under challenge in this Writ Petition.
2. Heard the learned Government Pleader as well.
3. The learned counsel for the petitioner submits that the
basic question to be considered in this case is whether the ‘open
terrace’ of the building belonging to the petitioner having tiled roof,
without any separating/side walls as revealed from Ext.P13
photographs is liable to be included in the ‘plinth area’ as defined
under Section 2(k) of the Kerala Building Tax Act. It is also brought
to the notice of this Court that the issue now stands very much
covered by virtue of the decision in Padmanabhan V. State of Kerala
W.P(C) No.31953 of 2008-D 2
(2009(1) KLT 295) holding it in the negative; ie against the revenue.
4. This being the position, this Court find that the
impugned orders cannot have any valid existence. Accordingly,
Exts.P6, P7 as well as Exts.P10, P11, and P12 are hereby set aside
and the first respondent is directed to reconsider the matter in the
light of the decision in Padmanabhan V. State of Kerala (supra), of
course after giving an opportunity of hearing to the petitioner, as
expeditiously as possible, at any rate within two months from the
date of receipt of a copy of this judgment.
The Writ Petition is allowed. No costs.
Sd/-
P.R.RAMACHANDRA MENON
JUDGE
//True Copy//
P.A to Judge
ab
W.P(C) No.31953 of 2008-D 3