FEDERAL HOUSE CONSTRUCTION CO-OP SOCIETY Vs. TAHSILDAR

JUDGEMENT

(1.) This intra court appeal is preferred by the petitioner aggrieved by the dismissal of the Writ Petition No.40431 of 2024. We are called upon to decide whether a multi storied residential complex constructed out of the funds of a group of persons is liable to be taxed against the owner/person who constructed it or is against the individual members for whose benefit the said flat is constructed.

(2.) Succinctly, the brief facts for disposal of the appeal are as follows:

(3.) Heard Smt. John Nellimala Sarai, the learned counsel appearing for the appellant and Smt. Resmitha Ramachandran, the learned Government Pleader appearing on behalf of the State.