IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP.No. 27484 of 1999(V)
1. C.SASIDHARAN NAIR
... Petitioner
Vs
1. THE DIST. COLLECTOR., TVM.;
... Respondent
For Petitioner :SRI.V.N.ACHUTHA KURUP (SR.)
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :08/07/2009
O R D E R
C.N. RAMACHANDRAN NAIR, J.
--------------------------------------------
O.P. NO. 27484 OF 1999
--------------------------------------------
Dated this the 8th day of July, 2009
JUDGMENT
Petitioner is challenging Ext.P3 order which is a revised building
tax assessment issued by the Tahsildar, confirmed in appeal and
revision, on the ground that proceedings rectifying the assessment is
illegal and unauthorised. It is seen from Ext.P3 that building tax
assessment originally made was revised because annual value taken
was at variance with annual value fixed by the local authority for the
purpose of building tax assessment under the Municipal Corporations
Act. It is seen that tax originally assessed was Rs. 23,629.60 which
was revised to Rs. 1,58,550/- for the reason that original assessment
was not based on annual value determined by the Corporation.
Original assessment is issued vide Ext.P1 which does not contain even
the basis for assessment. It is not known as to what was the basis for
making the original assessment and if it was based on what annual
value, what was the annual value fixed and the basis for it. “Annual
value” as defined under Section 2(a) of the Building Tax Act has the
same meaning given to it under the Municipal Corporations Act. If
2
assessment is originally completed without fixing the annual value in
accordance with statutory provision, then there is a mistake in the
original assessment which calls for rectification. Since building is
subject to property tax assessment by the Corporation, Tahsildar rightly
adopted annual value fixed by the Corporation, which was not
originally furnished by the petitioner. Therefore the petitioner’s
contention that original assessment cannot be rectified based on annual
value fixed by the Corporation is only to be rejected. However, I
notice from the order of the Tahsildr that annual value adopted by the
Tahsildar is reduced by the Corporation from Rs. 1,84,800/- to Rs.
1,10,000/- plus Rs. 900/-. Therefore Ext.P3 assessment confirmed in
appeal and revision requires to be modified based on the revised
property tax assessment completed by the Corporation vide Exts. P9
and P10. O.P. is accordingly allowed in part directing the Tahsildar to
revise the building tax assessment by recomputing capital value based
on annual value refixed by the Corporation at Rs. 1,10,000/- plus Rs.
900/-.
(C.N. RAMACHANDRAN NAIR)
Judge
kk
3