S RENGANATHAN Vs. CORPORATION OF THIRUVANANTHAPURAM

JUDGEMENT

(1.) The petitioner is before this Court challenging assessment of property tax made on the petitioner's building and reduced marginally in appeal by the Taxation Finance Committee; which order stood approved by the Tribunal for Local Self Government Institutions. The petitioner is the owner of a lodge building bearing No.T.C 28/2447 and assessment made as per Ext.P1 was for an annual rental value of Rs.83,400/- for the building and Rs.600/- for the land and the half yearly rate was fixed at Rs12,868/-. The said fixation is at the rate of 18% as is provided by the Government notifications issued under the Kerala Municipality Act, 1994, as it stood then.

(2.) Subsequently, an objection was raised before the Secretary, and the liability was reduced at 12,319/-, which stood confirmed in appeal before the Finance committee as also by the Tribunal. The learned counsel for the petitioner would urge, placing reliance on Section 236 of the Kerala Municipality Act, 1994, as it stood then that the tax liability ought to be uniform in t he Municipal Area with respect to similar buildings. The similar buildings referred to in his objections, as also before the appellate authority and the tax levy thereon has not been considered judiciously by any of the lower authorities, is the petitioner's contention.

(3.) The learned counsel specifically takes me through the 3rd paragraph of the appellate order wherein a number of buildings, more specifically, building bearing numbers 28/2431, 2432 and 2434 were referred to by the petitioner and the tax imposed on such building were shown to be far lower than that imposed in Ext.P2. The petitioner sought for revision of his liability with reference to the tax levied on similar buildings; again relying on Section 236.