K P ABDU RAHIMAN Vs. STATE OF KERALA

JUDGEMENT

(1.) PETITIONER is aggrieved by the proceedings initiated against him under the provisions of the Kerala Building Tax Act. According to him, he along with his four brothers had purchased 30 cents of property as per Ext.P1 deed and effected construction by meeting the expenses for the construction separately. Hence it is submitted that the petitioner is entitled to have a separate assessment. The four other brothers are not on the party array. It is seen from Ext.P7 order passed by the Collector that the petitioner did not produce any documents to establish his claim regarding the expenditure thus met individually by his brothers. The petitioner prays for an opportunity in view of the decision of this court reported in P.P.Varghese v. The Thahsildar [2006(1) KLJ 749] to furnish sufficient material along with his brothers. In the above circumstances, this writ petition is disposed of as follows:

(2.) IN the event of the petitioner along with his four other brothers referred to Exts.P1 and P2 appear before the 2nd respondent District Collector and produce the required materials to establish the case of separate expenditure for the construction, the matter will be duly considered by the 2nd respondent and appropriate orders thereon in accordance with law will be passed within another three months, untrammelled by the stand taken in Ext.P8. The parties will approach the District Collector as above, within a period of one month from today. The further proceedings for recovery shall be deferred for the said period of four months.