IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 25134 of 2009(J)
1. N.V.SAJI, S/O.VARGHESE
... Petitioner
Vs
1. THE TAHSILDAR AND ASSESSING AUTHORITY
... Respondent
2. THE STATE OF KERALA
For Petitioner :SRI.BIJU ABRAHAM
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :08/09/2009
O R D E R
C.K. ABDUL REHIM, J.
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WP(C) NO. 25134 OF 2009
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Dated this the 8th day of September, 2009
J U D G M E N T
1. Petitioner is challenging Ext.P7 order of assessment and P8 notice
of demand issued under the provision of the Kerala Building Tax Act, 1975
(herein after referred to as the `Act’). Contention of the petitioner is that the
residential building in question was constructed originally before 30 years by his
father and the petitioner had effected only improvement on the existing building
during the year 1997. Therefore according to him, building tax is liable to be
assessed only on the additional plinth area resulted from the improvements, as
per provisions of 5(3) of the Act. Pursuant to the proceedings initiated for
assessment, the petitioner was issued with Ext.P2 notice. The petitioner
thereupon produced Ext.P3 certificate obtained from the Grama panchayat
concerned, evidencing that the building was originally assessed in the name of
the father of the petitioner. Thereafter, the petitioner was again issued with
Ext.P4 notice requesting him to produce convincing evidence to the fact that the
original construction was completed prior to the appointed date. The petitioner
thereupon produced Ext.P5 and P6 certificates obtained from the Grama
panchayat satisfying that the original construction was completed before 30
years. But after taking into consideration of the above certificates, the first
respondent has not issued any speaking order on the contention raised by the
petitioner. Instead Ext.P7 and P8 are issued in the printed Form without
disclosing any reasoning for rejection of the contentions and without entering
WPC NO.25134/2009 2
upon any finding regarding the merit of such contentions raised.
2. As per Section 9(3) of the Act, the assessment authority is bound to
hear the assessee and to consider the evidence produced and also to conduct
necessary enquiries and inspections, before finalizing the assessment. Going
by Ext.P7 and P8, it is not discernible as to whether the assessing authority had
applied his mind with respect to the contentions raised by the petitioner nor it
had conducted any verification of the materials or conducted any inspection
before finalizing the assessment. It is trite law that in any of the taxation statutes
when an assessment is objected the authority is bound to pass speaking orders
after adverting to the contentions and after considering the evidence adduced,
and enumerating the findings arrived therein. Such speaking order is to be
issued also for satisfying principles of natural justice. Ext.P7 and P8 cannot be
termed as one satisfying such requirements.
3. Under the above mentioned circumstances, Ext.P7 and P8 are
hereby quashed. The assessing authority is directed to pass fresh speaking
order after considering all the contention and adverting to the documents
produced in support of such contentions, if necessary, after giving further
opportunity of hearing to the petitioner. Fresh proceedings in this regard shall
be issued as early as possible, at any rate, within two months from the date of
receipt of a copy of this judgment.
C.K. ABDUL REHIM
JUDGE
dnc