Mohanan K.P vs The Tahsildar
2022 Latest Caselaw 6392 Ker

             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

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

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

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