KUMARAN Vs. TAHSILDAR

JUDGEMENT

(1.) This writ petition concerns an assessment to tax under the Kerala Building Tax Act, 1975 (for short the Act). Shorn of unnecessary details, the facts are as follows:

(2.) The petitioner, which is a firm, is the owner of the building which forms the subject matter of the assessment, and the construction of which was completed in 1986, stated to be at a cost of Rs.325826/-. The local authority, namely the Mannarghat Panchayat fixed the annual value of the building at Rs.51921/- (vide Ext. P1 ). On this basis the capital value of the building for purposes of assessment under the Act would be Rs.519210/-. But the first respondent, the assessing authority under the Act, assessed the building on a capital value of Rs. 636900/- with a liability for tax of Rs.37440/-. A copy of the order of assessment is Ext. P4, but it does not comply with the requirements of R.8(3) of the Rules framed under the Act in that it does not at all specify the basis of the assessment. It contains only me figures and no more, without any details or the materials on which the assessment is based, or as to how the capital value is arrived at.

(3.) The petitioner challenged the assessment in appeal before the second respondent. After calling for and obtaining a report from the assessing authority, the appeal was disposed of by the order Ext. P7, enhancing the capital value to Rs. 696900/-. The Appellate Authority stated that the measure of the annual rent which the assessing authority had adopted for fixing the annual value was low and accordingly proceeded to fix the rental value at an amount higher than that adopted by the assessing authority. It was on this basis, that he modified the order of assessment Ext. P4 by enhancing the capital value to Rs.696900/- with a tax liability of Rs.38040/- which was rectified later as Rs.43440/- by Ext. P10. This order was affirmed in revision by the District Collector by his proceedings Ext. P11. The petitioner challenges Ext. P4, P7 and P11 in this writ petition.