RASHEED Vs. TAHSILDAR

JUDGEMENT

(1.) The petitioners are challenging Ext. P5 series of demands and Ext. P6 detailed order of assessment demanding building tax in respect of a building from four joint owners. Even though statutory appeal is provided, the petitioners did not choose to file appeal but contested the assessment by filing O.P. in 1999. The O.P. having been admitted 5 years back, I do not think it is fair on the part of this Court to reject the case for pursuing statutory remedy. Therefore I proceed to decide the case on merits. I heard counsel for the petitioners and the Government Pleader and have gone through the impugned order Ext. P6.

(2.) The contention raised by the petitioners is that the petitioners shared the cost of construction of the building and the buildings are to be assessed as separate units in terms of Explanation.2 to S.2(e) of the Kerala Building Tax Act which is as follows: