Taj Garden Retreat vs Tahsildar on 17 March, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

OP.No. 9662 of 2001(A)



1. TAJ GARDEN RETREAT, KUMARAKAM
                      ...  Petitioner

                        Vs

1. TAHSILDAR
                       ...       Respondent

                For Petitioner  :SRI.ANIL D.NAIR

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice P.R.RAMAN

 Dated :17/03/2008

 O R D E R
                              P.R. RAMAN, J.
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                            O.P. NO. 9662/2001
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           DATED THIS, THE 17TH DAY OF MARCH, 2008.

                              J U D G M E N T

Petitioner was assessed to building tax for the new construction made

by him under the Kerala Building Tax Act . He paid the amount as

demanded. Later, as per Ext.P19, proceeds was initiated on the premise that

the rate at which the petitioner’s building was assessed earlier was not

correct since the assessment had to be made as per the enhanced rate based

on the Finance Act, 1996. Pursuant to that, Ext.P20 order was passed from

where it could be seen that it is the total plinth area that has been changed

for which revised assessment has been made. Therefore, the reason stated

in Ext.P19 and the ground raised in Ext.P20 are different. As such

petitioner has got no opportunity to raise his contention. If that be so,

Ext.P20 is liable to be quashed. I do so. However, it is open to the

authorities to issue a fresh notice stating the grounds on which the

proceedings are initiated and it is open to the petitioner to raise all

contentions available to him in law.

The original petition is disposed of as above.

P.R. RAMAN,
(JUDGE)

knc/-

:2:

P.R. RAMAN, J.
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O.P. NO. 9662/2001
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J U D G M E N T
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17TH MARCH, 2008.