IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 3RD DAY OF JUNE 2022 / 13TH JYAISHTA, 1944
WP(C) NO. 15442 OF 2022
PETITIONER:
MOHANAN K.P.
AGED 66 YEARS
S/O. PARAN, KULANGARA HOUSE, GURUVAYUR,
THRISSUR DISTRICT, PIN : 680101.
BY ADV K.K.MOHAMED RAVUF
RESPONDENTS:
1 THE TAHSILDAR
OFFICE OF THE TAHSILDAR, CHAVAKKAD,
THRISSUR DISTRICT - 680506.
2 THE VILLAGE OFFICER,
GURUVAYUR VILLAGE,
VILLAGE OFFICE, GURUVAYUR,
THRISSUR DISTRICT - 680101.
DR. THUSHARA JAMES (SR.GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 03.06.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) No.15442 of 2022
2
JUDGMENT
Petitioner claims to have constructed 19 independent residential apartments, allegedly at the cost of different owners, and that too on the basis of different agreements entered into between respective purchasers. The construction mentioned above was carried out pursuant to building permit No.BA/116/17-18 dated 27.11.2017. Petitioner further claimed that though he is in the position of a Contractor-cum-builder and not an owner of the buildings, he was served with Ext.P3 assessment order dated 16.03.2022, demanding building tax of Rs.4,24,000/- for the entire building. Petitioner contends that the assessment order is a non-speaking order issued without any application of mind in a mechanical manner and that too in a printed format, without even issuing notice to the petitioner.
2. I have heard learned counsel for the petitioner as well as the learned Government Pleader.
3. The learned Government Pleader contended that petitioner has an alternative remedy of appeal under the Statute and that invocation of the extra ordinary remedy under Article 226 of the Constitution of India is WP(C) No.15442 of 2022 3 unwarranted in the instant case.
4. A perusal of Ext.P3 shows that the order of assessment has been issued in a printed format, that too without filling any of the columns therein and without even considering the nature of the building or any of the issues that arise, while passing an order of assessment under the Building Tax Act. The contentions of the petitioner that the building if construed as separate independent units, the same will not fall within the assessable limit under the Building Tax Act has also not been reckoned, while issuing the order of assessment.
5. Apart from the above, there is not even a reference in the impugned order as to how petitioner is treated as the owner of the building for imposing the building tax. These are matters that the assessing authority must refer to, while issuing an assessment order.
6. Having regard to the aforesaid aspects, I am of the view that Ext.P3 is a non-speaking order and does not satisfy the requirement of a valid assessment order. Further, no prejudice would be caused to the respondents also, if a fresh opportunity is granted and the order of WP(C) No.15442 of 2022 4 assessment is issued in compliance with the requirements of law.
7. Accordingly, I set aside Ext.P3 and direct the Assessing Officer to pass fresh orders of assessment within a period of three months from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner. The petitioner shall file the returns contemplated under Section 7 of the Building Tax Act, 1975. The returns as contemplated under the Kerala Building Tax Act shall be filed by the petitioner within a period of one month from the date of receipt of a copy of this judgment, to enable the 1st respondent to pass orders as directed above.
The writ petition is allowed.
Sd/-
GOPINATH P.
JUDGE spk WP(C) No.15442 of 2022 5 APPENDIX OF WP(C) 15442/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE TRI-PARTY AGREEMENT DATED 6/8/2017 WITH SATHI DEVI, LAND OWNER AND THE BUILDER/PETITIONER.
Exhibit P2 TRUE COPY OF THE BUILDING TAX DATED 7/2/2022 ISSUED BY THE GURUVAYUR MUNICIPALITY Exhibit P3 TRUE COPY OF THE ORDER NO. BT1/4094/2021 ALONG WITH THE DEMAND NOTICE DATED 16/3/2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 12/1/2022 IN WP(C) NO. 27236/2021 OF THIS HON'BLE COURT.
RESPONDENT'S/S EXHIBITS : NIL