Petitioners challenged building tax assessment alleging buildings were separate units assessed as one. High Court dismissed petition, ruling that assessing authority correctly found single unit on date of completion and petitioners lost opportunity to object.
Petitioners' challenge to the building tax assessment was dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
WEDNESDAY, THE 12TH DAY OF JULY 2017/21ST ASHADHA, 1939
WP(C).No. 14165 of 2011 (U)
PETITIONER(S):
1. OMANA GOPALAKRISHNAN,
2. PRABHAKARAN PILLAI, S/O.SANKARA PILLAI, MADATHIL HOUSE, THODUPUZHA, THODUPUZHA VILLAGE, THODUPUZHA TALUK.
3. GOPALA PILLAI, S/O.SANKARA PILLAI,
4. SAM MICHEAL, S/O.MICHEAL,
5. T.I. GEORGE, S/O.ISSAC,
6. USHAKUMARI, W/O.VIJAYAKUMAR,
BY ADVS.SRI.T.V.GEORGE, SRI.JIMMY GEORGE (THADATHIL).
RESPONDENT(S):
1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO LOCAL SELF GOVERNMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM-695 004.
WP(C).No. 14165 of 2011 (U)
2. THE DISTRICT COLLECTOR, IDUKKI, PIN 685 603.
3. THE SUB COLLECTOR, IDUKKI, PIN 685 603.
4. THE TAHSILDAR, THODUPUZHA-685 584.
BY SR. GOVT. PLEADER SRI.C.K. GOVINDAN.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rs.
WP(C).No. 14165 of 2011 (U)
APPENDIX
PETITIONER'S EXHIBITS:-
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S. TO JUDGE
rs.
A.MUHAMED MUSTAQUE, J.
==============================
W.P.(C)No.14165 of 2011
============================== Dated this, the 12th day of July, 2017.
J U D G M E N T
This writ petition is filed by the petitioners, challenging assessment under the Kerala Building Tax Act, 1975. Petitioners' case is that they have constructed a building pursuant to entering into a registered agreement. It is further submitted that each of the petitioner is having a separate building. However, it is submitted that building tax has been assessed as a single unit and assessing authority demanded tax as a single unit.
W.P.(C)No.14165 of 2011 : 2 :
the petitioners' contention. First of all, petitioners did not avail when there was opportunity to raise objection. Secondly, the assessing authority inspected and found it as a single unit. No doubt, after the construction and completion, it is possible to separate a larger building into individual units. The taxable event is on the date of completion. As the assessing authority having found it as a single unit, I cannot revise that finding at this stage.
In that view of the matter, the writ petition is dismissed.
Sd/-
A.MUHAMED MUSTAQUE, JUDGE
Bb/13/7/2017
[True copy]
P.A to Judge
3 issues framed by the court
Whether the court can reconsider the assessing authority's finding that buildings constitute a single unit on the date of completion, after the petitioners failed to object during proceedings.
Whether newly produced documents showing separate door numbers can alter the assessment finding regarding the taxability of the properties.
Whether the writ petition challenging the building tax assessment under the Kerala Building Tax Act, 1975 should be allowed.
Omana Gopalakrishnan and 4 Others
State of Kerala
The District Collector, Idukki
The Sub Collector, Idukki
The Tahsildar, Thodupuzha
A.Muhammed Mustaque
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
