M. FATHIMATH ZUHARA Vs. THE TAHSILDAR

JUDGEMENT

(1.) THE petitioner constructed a building comprising of 24 individual apartments. It is stated that the apartments were constructed after assigning the ownership of the undivided interest of the land to the 24 persons who had agreed to contribute to the construction of the building. It is stated that the construction was thereafter completed and the ownership in the apartments was conveyed to the said 24 persons. In the writ petition, the petitioner is aggrieved by Ext.P1 assessment order where the building has been subjected to assessment under the Kerala Building Tax Act by treating it as a single unit for the purposes of tax. Although, the petitioner had preferred an objection to the manner in which the assessment was completed, the assessing authority did not consider the same and proceeded to issue Ext.P3 revenue recovery notice to the petitioner. In the writ petition, Exts.P1 and P3 are impugned.

(2.) I have heard Sri. K.R. Avinash, the learned counsel for the petitioner as also Smt. K.T. Lilly, the learned Government Pleader appearing on behalf of the respondents.