IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 32580 of 2006(C)
1. SRI.D.RADHAKRISHNAN NAIR,
... Petitioner
Vs
1. THE DISTRICT COLLECTOR,
... Respondent
2. THE R.D.O., FOR KOCHI.
3. THE TAHSILDAR, KANAYANNUR TALUK.
4. THE VILLAGE OFFICER,
For Petitioner :SRI.S.ABHILASH
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMAN
Dated :11/12/2006
O R D E R
P.R.RAMAN, JUDGE
--------------------------------
W.P (C) No. 32580 of 2006
------------------------------------
Dated this the 11th day of December 2006
J U D G M E N T
The petitioner, who construct the building and was assessed
under the Kerala Building Tax Act by the Assessment Officer. His
contention was that the plinth area of the building is only 573 Sq.
Metre as against 708.45 Sq.Metre. Since he was aggrieved by the
order of the Assessment Officer, he filed an appeal. Before the
appellate authority also he raised the same contention. The appellate
authority therefore ordered the plinth area to be re-measured by the
Assessment Officer after prior notice to the petitioner and a report was
submitted. It found that the plinth area is 708.45 Sq.Metre even after
such re-verification, hence the appeal was dismissed. This was
confirmed by the Revisional Authority, the District Collector. The order
passed by the Assessment Officer was thus confirmed in Appeal &
revised. The petitioner challenges the orders passed by the
authorities.
2. The contention regarding the area in question is a pure
question of fact and the appellate authority himself caused to re-verify
WP(C) No. 32580/2006
-2-
the areas and after such re-verification, the area was found to be
708.45 Sq. Metre. In such circumstances, no relief would be granted
to the petitioner. Though, the learned counsel appearing for the
petitioner sought for deletion of the penal interest, that is a very small
amount. I find the petitioner has paid an amount of Rs. 32,100/-
towards 1st instalment and Rs. 32,100/- towards the 2nd instalment and
penal interest of Rs. 321/- as building tax, as evidenced by Ext.P5. In
such circumstance, if the petitioner pays the entire balance amount as
assessed in Ext.P7, within a period of one month from today, taking
into consideration of the fact that the matter was in dispute and has
reached a finality now only, penal interest for the subsequent period
will stand waived.
Subject to the above direction this writ petition is dismissed.
(P.R.RAMAN, JUDGE)
jg