IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 2643 of 2004(M)
1. LATHA S.NAIR, KOMALA VILAS,
... Petitioner
Vs
1. CORPORATION OF THIRUVANANTHAPURAM,
... Respondent
2. THE SECRETARY TO GOVERNMENT, LOCAL
For Petitioner :SRI.PIRAPPANCODE V.SREEDHARAN NAIR
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :06/06/2008
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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W.P.C. NO. 2643 OF 2004
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Dated this the 6th day of June, 2008
JUDGMENT
Petitioner is challenging recovery proceedings for recovery of
building tax demanded in respect of a community hall constructed by
the petitioner in Karamana, Trivandrum. According to the petitioner,
upto 2001 the annual tax payable was Rs. 8852/- and the same was
steeply increased to Rs. 84,258/- from 2001-02 onwards. The
Corporation has filed a statement stating that on appeal against the
increase of tax, the Standing Committee reduced the increase to Rs.
21,240/-. Petitioner’s case is that the present demand is high
warranting interference by this Court.
2. It is conceded that building involved is a community hall with
plinth area of 650 sq. metres and is let out for marriage and other
functions. Petitioner has not stated the rent at which the building is let
out and the average number of days it is let out in a year. Unless it is
let out for a reasonable period in a year, petitioner would have let out
the building on a monthly rent. Going by the fact that it is 650
2
sq.metres building, I do not think the annual tax demanded at Rs.
21,240/- is on the high side because tax has to be based on annual
rental value of the building reduced by depreciation. Petitioner’s
grievance is that annual tax previously demanded was only below Rs.
10,000/-. This Court has held in many cases that in the course of
revision of tax, the local authority can make up the tax under-assessed
earlier. Therefore the increase in tax is not a ground for interfering
with the levy. Since council in appeal reduced the tax from Rs.
84,258/- to Rs. 21,240/- and since building is a community hall located
in the town itself, I find no ground to interfere with the demand.
W.P. is therefore dismissed as devoid of any merit.
(C.N. RAMACHANDRAN NAIR)
Judge
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