{"id":206759,"date":"2008-08-29T00:00:00","date_gmt":"2008-08-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rosa-mathew-vs-tahsildar-on-29-august-2008"},"modified":"2017-12-01T16:51:39","modified_gmt":"2017-12-01T11:21:39","slug":"rosa-mathew-vs-tahsildar-on-29-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rosa-mathew-vs-tahsildar-on-29-august-2008","title":{"rendered":"Rosa Mathew vs Tahsildar on 29 August, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Rosa Mathew vs Tahsildar on 29 August, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP.No. 32612 of 2000(G)\n\n\n\n1. ROSA MATHEW\n                      ...  Petitioner\n\n                        Vs\n\n1. TAHSILDAR\n                       ...       Respondent\n\n                For Petitioner  :SRI.V.GIRI\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :29\/08\/2008\n\n O R D E R\n                   C.N. RAMACHANDRAN NAIR, J.\n                   --------------------------------------------\n                         O.P. NO. 32612 OF 2000\n                   --------------------------------------------\n                 Dated this the 29th day of August, 2008\n\n                                 JUDGMENT\n<\/pre>\n<p>      Petitioner is challenging Exts. P3 and P4 building tax<\/p>\n<p>assessments in respect of a two storied commercial building<\/p>\n<p>constructed in stages. It is seen that ground floor of the building was<\/p>\n<p>assessed vide Ext.P1 and the plinth area assessed is 327.49 sq. metres.<\/p>\n<p>The first floor of the building was later constructed in 1997 and after<\/p>\n<p>completion of construction of the first floor, the building was assessed<\/p>\n<p>under Section 5(4) of the Building Tax Act demanding differential tax.<\/p>\n<p>      2. Counsel for the petitioner contended that rate of tax applied<\/p>\n<p>and plinth area assessed under Ext.P4 are not correct. So far as rate of<\/p>\n<p>tax applied is concerned, petitioner has produced Ext.P2 which shows<\/p>\n<p>that the first floor of the building was let out to the State Bank of India<\/p>\n<p>on 15.9.1996.      Even if this document is accepted as evidence for<\/p>\n<p>completion of construction of the building, it is after 29.7.1996 when<\/p>\n<p>the revised rate came into force. Consequently the rate of tax applied is<\/p>\n<p>correct. However, if there is mistake in the plinth area assessed as<\/p>\n<p><span class=\"hidden_text\">                                    2<\/span><\/p>\n<p>805.77 sq. metres, petitioner is given freedom to prepare a sketch<\/p>\n<p>showing the plinth area and file rectification application before the<\/p>\n<p>Tahsildar along with a copy of this judgment. If any such application<\/p>\n<p>is made, the Tahsildar will get the plinth area rechecked and correction<\/p>\n<p>if required will be carried out without any delay.<\/p>\n<p>      O.P. is disposed of as above.\n<\/p>\n<\/p>\n<p>                                     (C.N. RAMACHANDRAN NAIR)<br \/>\n                                                   Judge<br \/>\nkk<\/p>\n<p><span class=\"hidden_text\">3<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Rosa Mathew vs Tahsildar on 29 August, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP.No. 32612 of 2000(G) 1. ROSA MATHEW &#8230; Petitioner Vs 1. TAHSILDAR &#8230; Respondent For Petitioner :SRI.V.GIRI For Respondent : No Appearance The Hon&#8217;ble MR. Justice C.N.RAMACHANDRAN NAIR Dated :29\/08\/2008 O R D E R C.N. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-206759","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rosa Mathew vs Tahsildar on 29 August, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/rosa-mathew-vs-tahsildar-on-29-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rosa Mathew vs Tahsildar on 29 August, 2008 - Free Judgements of Supreme Court &amp; 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