E P K BALAKRISHNAN Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) THE issue involved in this writ petition is with regard to the finalization of assessment of building tax under Section 5 of the Kerala Building Tax Act.

(2.) THE case of the petitioners is that, they constructed a building complex as early as in the year 1981 and started to occupy the same then and there onwards. Though the third respondent initiated steps to assess the building in the year 1985, no further steps were pursued taking the proceedings to a logical conclusion within a reasonable time and the assessment order was passed years later, only on 12.01.1996. THE tax liability of Rs.2,22,000/- was fixed, based on the 'plinth area', in view of the amendment brought about to the Statute as per the Act 3 of 1992. It is stated that the statutory remedy available to the petitioner, though, was pursued, did not turn to be fruitful and hence the petitioners are constrained to approach this Court by filing the above writ petition.

(3.) AFTER hearing the learned counsel for the petitioners and also the learned Government Pleader appearing on behalf of the respondents, this Court finds that, there is no denial of the specific averments raised by the respondents in the counter affidavit, particularly in paragraphs 2 and 4. The factum of filing of application dated 22.11.1995 seeking to postpone the assessment due to incompletion of basement and 2nd floor is not rebutted in the reply affidavit. The learned Government Pleader produced the relevant file before this Court which contains the letter written by the petitioner as aforesaid.