SANKARA PILLAI Vs. CHANDRAN

JUDGEMENT

(1.) REVISION petitioner challenges the order of the Munsiff, alathur in O. S. No. 132 of 1987. Plaintiff filed the suit claiming damages on the ground that the defendant did not act in good faith when he assessed the building Tax.

(2.) IN the written statement defendant contended inter-alia that he is entitled to the benefits under the Judges (Protection)Act, 1985. The Munsiff rejected the said contention.

(3.) S. 6 of the Kerala Building Tax Act provides for the determination of the capital value. Under S. 6 (1) the annual value of a building shall be the annual value fixed for the building in the assessment books of the local authority within whose area the building is situate. But if the assessing authority holds that the annual value fixed for a building in the assessment books of the local authority is too low, he is entitled to make his own assessment after giving notice to the owner of the building. S. 6 (4) enumerates the factors to betaken into consideration by the assessing authority. They are: the location of the building, nature and quality of the structure of the building, the capability of the building for profitable use, amenities provided in the building, access to the building from public roads or water ways, the value of the land on which the building is constructed, the estimated cost of construction of the building and such other facts as may be prescribed.