LISHA BABU Vs. DISTRICT COLLECTOR ERNAKULAM

JUDGEMENT

(1.) The copy of sale deed No. 5295/1994 dated 17-10-1994 of SRO, Puthencruz produced by the petitioner along with a memo dated 13-7-2007, following the order dated 3-7-2007, is taken on record and marked as Ext. XI by the Court.

(2.) An extent of 14.976 cents belonged absolutely to the first petitioner on the strength of sale deed No. 3578/1983 of Puthencruz Sub Registry. By sale deed No. 150/1986, she transferred one half of that property to her father-in-law, later V.M. Kuriakose. The first petitioner and late V.M. Kuriakose put up structures in their independent holdings in a manner that the space in between the two structures in the two properties can be utilized for providing a common staircase to the first floor and to the terrace of the building. The said structures were treated as separate buildings and Exts. P2 and P2(a) assessment orders were issued under the provisions of the Kerala Building Tax Act, hereinafter referred to as the "B.T. Act". The first petitioner and late V.M. Kurakose paid tax accordingly under that Act. Thereafter, in 1994, as per Ext. X1 sale deed No. 5295/1994, the second petitioner and late V.M. Kuriakose transferred one third of the title to the lands held by each of them independently in terms of the aforesaid document and the right to construct on the entire terrace of the existing structure s, to the third petitioner, the son of the first petitioner. The said sale is by Ext. XI registered document. By that document, the third petitioner was also given the right to use the staircase, as his right of way, to the top of the first floor of the two structures that belonged to the first petitioner and later V.M. Kuriakose. Constructions were thereafter made above the first floor of the existing structures and thereupon the assessing authority issued Ext. P5, assessing the newly constructed portion as a separate completed building. That assessment order was issued on 4-1-1999. The tax assessed as per that assessment order was duly remitted.

(3.) Thereafter, Ext. P6 notice dated 25-10-2000 was issued by the assessing authority invoking Section 15(1) of the B.T. Act for rectification of mistakes. The objections of the assessee were overruled and the impugned order, Ext. P7, issued taking the three structures, that is, the structures put up by the first petitioner, later V.M. Kuriakose and the new construction made by the third petitioner as one building and the tax is accordingly reassessed and fixed and balance demanded.