CORPORATION OF TRIVANDRUM Vs. BHASKARAN NAIR

JUDGEMENT

(1.) The Corporation of Trivandrum and its Commissioner, defendants 1 and 2 are the appellants. The suit was filed for a declaration that a revised assessment of property by the Corporation in respect of a building owned by the plaintiff was illegal and for consequential injunction for collecting the tax. The suit has been decreed and hence this appeal.

(2.) The facts necessary are not in dispute. Building, "Bhaskara Bhavan Tourist Paradise" within the Trivandrum Corporation limits belongs to the plaintiff. It was assessed to property tax on an annual rental value of Rs. 10,800/-upto 1971-72. In 1972, quinquennial revision was taken up. The annual rental value was proposed to be fixed at Rs. 49,536/-. The plaintiff submitted his objections. There was a hearing. The Commissioner in the meanwhile visited the property and ascertained that the lodgers paid much higher rent and the rental value shown was extremely low and the building was inadequately assessed. He noticed that even the proposed annual rental value of Rs. 49,536/- was itself low. But without issuing any further notice, he assessed the annual rental value at Rs. 83,120/- and on that basis property tax was fixed at Rs. 13,469.76 from 1972-73 onwards. The plaintiff who pleaded for reduction of the rental value was loaded with greater burden, more than the initial proposal. Ext. A4 is this memo. Attachment notices followed for recovery of tax on this basis for the period 1972-73 to 1976-77. The plaintiff therefore tiled the suit for a declaration that the assessment was illegal, beyond the provisions of the Kerala Municipal Corporations Act and for an injunction restraining the defendants from taking any steps for collecting the same.

(3.) The court below found that the suit was maintainable, the assessment was not in accordance with S.102 of the Kerala Municipal Corporations Act,30/61 as there was a patent error in the fixation of the annual rental value of the building. He, therefore, granted the declaration and injunction as prayed for but observed that the defendant Corporation was free to make a re-assessment as per the provisions of the Act.