LAWS(KER)-2000-8-75

LISSY LYJU Vs. TAHSILDAR KANAYANNUR TALUK ERNAKULAM

Decided On August 18, 2000
LISSY LYJU Appellant
V/S
TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM Respondents

JUDGEMENT

(1.) All these Original Petitions are filed challenging the orders of assessment under the Kerala Building Tax Act, 1975 (hereinafter referred to as 'the Act'). The buildings in question, though integral ones, portions of which are alleged to belong to various persons separately and they claimed separate assessment in their names. Their claim is based upon the definition of 'building' in S.2(e) of the Act as well as Explanation.2 to the above sub-section. It is also submitted that tax is payable by the owner and if a separate ownership in separate flat, apartment or separate portions is proved, there should be separate assessment based upon the definition of 'owner' as well as the liability to pay tax. These buildings are also commercial buildings and a contention was raised by the Revenue that, in any event, Explanation to S.2(e) of the Act is not applicable to commercial buildings. Considering the various contentions, the learned single Judge referred these matters to the Division Bench following the reference order which we quote below:

(2.) Incidentally, in some of these cases, the question of capital value is also involved. I am only referring to it as a question arising in these cases, but the question which requires serious consideration is the question of joint ownership and the interpretation of Explanation.2 to S.2(e) of the Act. I may also mention that in many of these cases the buildings concerned are shopping complexes and the question will arise whether portions thereof can be treated as apartments or flats to which alone reference is made in Explanation.2 mentioned earlier.

(3.) S.7 compels the owner of the building to file return in the prescribed manner and S.9 deals with assessment and owner has to file a return in the prescribed manner.