BAVASONS CONSTRUCTIONS PVT LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) Judgment WP(C) Nos.4981, 5083,9303,9397,9977,10095 & 10120 OF 2007 Common questions arise for decision in these Writ Petitions. Therefore, they are heard and disposed of by this common judgment. The main point that arises for decision in these cases is whether the petitioners, who are builders of residential apartments, are entitled to get the benefit of the second explanation to Section 2(e) of the Kerala Building Tax Act. The said explanation reads as follows:

(2.) Essentially, whether the petitioners are entitled to get the benefit of the above quoted explanation is a question of fact, which cannot be decided in a Writ Petition. It has to be decided by the fact finding authorities. But, alleging that the decision making process is vitiated, the petitioners have directly approached this Court. Since I find considerable force in their submission, these Writ Petitions are entertained.

(3.) The petitioners in these Writ Petitions are builders, who constructed residential flats in the properties owned by them. They submit, all those flats were allotted to individual flat owners under separate agreements before the commencement of the construction or immediately thereafter. The individual allottees have advanced the necessary funds for completing the construction, as agreed, from time to time, in instalments. By the time, the construction was over and they paid the entire amount. Thereafter, the undivided rights in the land were also assigned to them by registered sale deeds. In some cases, the sale deeds were executed even before the completion of the construction. So, the petitioners submit, while assessing the building tax for the residential complexes constructed by them, they are entitled to get the protection of Explanation 2 to Section 2(e) of the Kerala Building Tax Act.