IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP.No. 32612 of 2000(G)
1. ROSA MATHEW
... Petitioner
Vs
1. TAHSILDAR
... Respondent
For Petitioner :SRI.V.GIRI
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :29/08/2008
O R D E R
C.N. RAMACHANDRAN NAIR, J.
--------------------------------------------
O.P. NO. 32612 OF 2000
--------------------------------------------
Dated this the 29th day of August, 2008
JUDGMENT
Petitioner is challenging Exts. P3 and P4 building tax
assessments in respect of a two storied commercial building
constructed in stages. It is seen that ground floor of the building was
assessed vide Ext.P1 and the plinth area assessed is 327.49 sq. metres.
The first floor of the building was later constructed in 1997 and after
completion of construction of the first floor, the building was assessed
under Section 5(4) of the Building Tax Act demanding differential tax.
2. Counsel for the petitioner contended that rate of tax applied
and plinth area assessed under Ext.P4 are not correct. So far as rate of
tax applied is concerned, petitioner has produced Ext.P2 which shows
that the first floor of the building was let out to the State Bank of India
on 15.9.1996. Even if this document is accepted as evidence for
completion of construction of the building, it is after 29.7.1996 when
the revised rate came into force. Consequently the rate of tax applied is
correct. However, if there is mistake in the plinth area assessed as
2
805.77 sq. metres, petitioner is given freedom to prepare a sketch
showing the plinth area and file rectification application before the
Tahsildar along with a copy of this judgment. If any such application
is made, the Tahsildar will get the plinth area rechecked and correction
if required will be carried out without any delay.
O.P. is disposed of as above.
(C.N. RAMACHANDRAN NAIR)
Judge
kk
3