ROYAL HEIGHTS APARTMENT OWNERS ASSOCIATION Vs. TAHSILDAR KANNUR

JUDGEMENT

(1.) THE petitioner is an association of owners of the apartments of a flat complex having 36 flats. THE particulars of ownership including the names of different owners and the flats owned and occupied by them with reference to the built up area of each apartment have been separately given in Ext. P3. THE case of the petitioner is that, the above flat complex was constructed by the above co-owners, making use of the funds separately contributed by them and that they are entitled to have the benefit of 'Explanation 2' to Section 2 (e) of the Kerala Building Tax Act. However, without any regard to the same, the assessment was finalized by the first respondent, treating the whole building as a 'single unit' and thus attracting a huge liability, which is contrary to the Scheme of the Statute and the law declared by this Court in Kurian George Vs. Thahasildar (1995(2) KLT 457) and Lissi Vs. Thahasildar (2000 (3) KLT 497).

(2.) THE learned Government Pleader appearing for the respondents submits that, in spite of issuance of notice, no proper documents were produced by the parties concerned to substantiate their contention that the building was constructed making use of funds separately provided by them, as contemplated under the relevant provisions of the Statute, so as to have the benefit provided under 'Explanation 2' to Section 2 (e) of the Act. THE learned Government Pleader further submits that the law has been made clear by this Court in a recent decision as well i.e. District Collector Vs. Sreekumari Kunjamma (2011 (1) KLT 248). But the fact remains that, nothing was brought on record in support of the contention of the respondents that the petitioner was given an opportunity to substantiate their contentions, more so, when the respondents have not chosen to file any counter affidavit so far, though the matter is pending consideration for more than five years.