M/S.Pioneer Infrastructures … vs Revenue Divisional Officer on 3 February, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 3004 of 2009(G)


1. M/S.PIONEER INFRASTRUCTURES (PVT)LTD,
                      ...  Petitioner

                        Vs



1. REVENUE DIVISIONAL OFFICER, FORT KOCHI.
                       ...       Respondent

2. TAHSILDAR,KANAYANOOR TALUK, ERNAKULAM.

                For Petitioner  :SRI.J.JULIAN XAVIER

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :03/02/2009

 O R D E R
                        K. M. JOSEPH, J.
                 --------------------------------------
                   W.P.C. NO. 3004 OF 2009 G
                  --------------------------------------
                 Dated this the 3rd February, 2009

                            JUDGMENT

Petitioner has been assessed under the Kerala Building Tax

Act. Petitioner has already preferred an Appeal. I heard the

learned counsel for the petitioner and the learned Government

Pleader. Of course, the petitioner’s case is that it is eligible for

assessment as separate unit for each apartment being owned by

different owners as they contributed to the construction.

Learned Government Pleader points out that the petitioner has

an appellate remedy and what is more, it has already deposited

the necessary tax. All that the petitioner has to do is to produce

the original or attested copies of the assessment orders, demand

notices and chalan receipts. In the light of this, I need not

entertain this Writ Petition and I relegate the petitioner to the

pursuit of the appellate remedy. I leave open all the contentions.

It is for the petitioner to bring to the notice of the Appellate

Authority the legal position that notice should be issued to all

WPC.3004/09 G 2

the flat owners. The Appeal will be disposed of as early as

possible.

The Writ Petition is disposed of as above.

Sd/=
K. M. JOSEPH, JUDGE

kbk.

// True Copy //
PS to Judge