ELSAMMA JACOB Vs. TAHSILDAR

JUDGEMENT

(1.) THE petitioner's husband started construction of a building in survey no. 223/2B in Changanacherry village. The construction was completed after his death by the petitioner on 12.2.1998. The building was duly numbered as 509 by the municipal authorities. By Ext.P3, the building was assessed to building tax under the Kerala Building Tax Act, 1975 and the petitioner paid the tax also. The petitioner started construction of a separate building adjacent to the said building and completed the same in July, 2000. By Ext.P5, that building was also separately assessed to building tax and the petitioner paid the tax so assessed also. Thereafter, the 1st respondent passed an order under Section 15, re-assessing the buildings as one composite building having a total plinth area of 854.46 sq. meters as against the actual plinth area of 376 sq. meters and 300.46 sq. meters. Petitioner's appeal and revision against that order were rejected. It is challenging the original, appellate and revisioal orders the petitioner has filed this writ petition seeking the following reliefs:

(2.) A counter affidavit has been filed by the 1st respondent seeking to controvert the contention of the petitioner, to which the petitioner has filed a reply affidavit also.

(3.) IN the above circumstances, the impugned orders are clearly unsustainable under Section 15 of the Kerala Building Tax Act. Accordingly, the writ petition is allowed and the impugned orders are quashed.