K S KADAR PILLAI Vs. STATE OF KERALA

JUDGEMENT

(1.) ASSESSMENT of the building tax under Section 5 effected by the second respondent in respect of the 'convention centre' owned by the petitioner pursuant to the additional construction of a small shed effected in the year 2006, after purchasing the premises with the existing building vide Ext.P1 sale deed, is the subject matter of consideration.

(2.) THE case of the petitioner is that, the land and the building actually belonged to the vendors to Ext.P1 sale deed. The building situated therein was a 'theatre complex' and the above property was purchased by the petitioner as per Ext.P1 sale deed dated 21.5.2005. After purchasing the said property, the petitioner changed the user of the building from that of a 'theatre' to a 'convention centre' and constructed one additional shed having an area of about 426 m2. As a matter of fact, the existing building at the time of purchase was of more than 30 years and the construction effected by the petitioner is only to an extent of 426 m2 in the form of a 'shed', for the better enjoyment of the building and premises. It was at this point, that the petitioner was given Ext.P5 notice in August 2007 asking to be present before the second respondent for assessment. Pursuant to the said notice the petitioner appeared before the said authority and tried to explain the position, particularly as to the age old theatre building which was purchased along with the premises vide Ext.P1 and the additional construction of the shed effected by the petitioner thereafter. However, without any regard to the facts and figures, the second respondent passed a 'stereo-typed' order in a printed form, as borne by Ext.P8 dated 20.2.2008, reckoning the total plinth area as 2116.15 m2 and fixing the tax liability of Rs.4,45,500/-(Rupees four lakhs forty five thousand five hundred), asking the petitioner to satisfy the same by way of '4' quarterly instalments which is under challenge.