K JOSEPH Vs. CORPORATION OF COCHIN

JUDGEMENT

(1.) The petitioners are owners of buildings within the City Corporation of Cochin. The property tax assessments on quinquennial revision in 1986 by the Corporation are under challenge in these writ petitions.

(2.) According to the petitioners the assessments are arbitrary, unfair and in violation of the principles of natural justice. It is not necessary to narrate the detailed facts in each case. The common feature in all these cases is that the impugned order of assessment in the printed proforma is a non speaking one, without giving any reasons for the enhancement of the tax or indicating the mode of determination of the annual rental value of the building.

(3.) The provision for the levy and the procedure for the assessment of property tax under the Kerala Municipal Corporations Act, 1961 are contained in S.101, 102 and Schedule.2 Part.2 of the Act. Under the scheme of the Act and the Taxation Rules thereunder in revising the assessment the authority has to determine the tax on the basis of the annual rental value of the building after giving the party concerned a reasonable opportunity of being heard. The authority in determining the annual value of the building is exercising a quasi judicial function and is therefore bound to comply with the principles of natural justice. The assessment should be reasonable and objective based on relevant materials. The revised order of assessment being an appealable one shall be supported by reasons. Where substantial objections have been raised by the party, the same have to be considered and the decision thereon and the reasons thereof have to be stated and the detailed particulars relating to the assessment in such cases are also to be recorded.