ABRAHAM THOMAS Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioners are owners of separate portions of an apartment complex. According to them, they are joint owners of the property on which the apartment complex has been constructed and as per an agreement among them, they have decided to contribute their shares for construction of separate portions of the apartment complex. Therefore, according to them, the separate portions owned by each of them is liable to be assessed for building tax under the Kerala Building Tax Act, separately. But instead, by Ext. P41 order, the entire apartment complex has been assessed as one building and Ext. P42 demand notice has also been issued. The petitioners contend that the assessment order does not contain any reference to their contentions. They have also produced documents to prove their contentions that the separate portions of the apartment complex owned by each of them were constructed as per an agreement pursuant to which each of them contributed their shares for construction of the portions owned by them separately. According to the petitioners, none of these documents or the contentions of the petitioners have been considered by the assessing authority in Ext. P41 assessment order. They point out that except the names of the petitioners, the area and the amount of tax, the assessment order does not contain any reason whatsoever or the method of assessment even. The petitioners rely on the following decisions of this Court, wherein, this Court has specifically stated that the assessment orders should contain specific reasons especially when objections are filed:

(2.) I have heard the learned Government Pleader who would contend that Ext. P41 assessment order has been passed after considering all the contentions of the parties.

(3.) I have considered the rival contentions in detail.