P. T. MUSTHAFA Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner, owner of a building bearing door Nos. VI/1702 and VI/1703 (old Building No. IX/1810), seeks to quash Ext. P6 assessment order dtd. 6/10/2016 issued by the Tahsildar, Ottapalam Taluk, respondent No.2, under the provisions of the Kerala Building Tax Act, 1975 ('Act, 1975' for short), whereby the petitioner was directed to remit an amount of Rs.9,79,200.00 in 4 instalments starting from 5/11/2016 and ending on 5/8/2017.

(2.) According to the petitioner, the building having a plinth area of 798.83 sq. meters was constructed for running a rice mill after securing permit from the Cherpulassery Grama Panchayat on 2/2/2008. Subsequently he obtained a permit for the construction of a godown adjacent to the rice mill and after completion, the building having a plinth area of 2431.79 square meters, was allotted door No. IX/1903 by the Panchayat in the year 2011 and the same was subsequently re-numbered as VI/1703, as is evident from Ext. P2 receipt for the property tax paid by the petitioner. Later, the petitioner decided to use the building as an auditorium. However, when the petitioner submitted the application for licence before the local authority, he was directed by the local authority to submit a plan for change of occupancy of the building from commercial to assembly occupancy. Accordingly, he submitted a conversion plan and later approached this Court by filing W.P.(C) No. 10098 of 2014 and secured a judgment dtd. 11/4/2014, directing the Secretary of the Panchayat to consider the application for change of occupancy.

(3.) The Secretary has rejected the same and being aggrieved, the petitioner preferred Appeal No. 718 of 2014 before the Tribunal for Local Self Government Institutions. During the pendency of the said appeal, the petitioner had approached the Sub Collector, Ottapalam under clause 6 of the Kerala Land Utilisation Order, 1967 and the Sub Collector, by order dtd. 1/1/2015, permitted the conversion of the petitioner's property for utilization of other purposes. In the light of the order dtd. 1/1/2015 passed by the Sub Collector, Appeal No. 718 of 2014 was disposed of by the Tribunal by Ext. P3 order dtd. 16/7/2016 directing the Secretary of the Grama Panchayat to reconsider the conversion plan submitted by the petitioner.