MONCY JOHNY Vs. STATE OF KERALA

JUDGEMENT

(1.) The dispute involved in this writ petition relates to the manner of fixation of the building tax payable in respect of a building in a Panchayat area under the provisions of the Kerala Panchayat (Building Tax) Rules, 1 963 (for short 'the Rules'). The writ petition has been filed seeking to quash Exts. P1, P4 and P5 and Ext. P6 orders/demand notice in respect of the building No. 9/339 of Peringara Panchayat. Ext. P1 is the copy of the assessment and Ext. P4 is the appellate order of the Deputy Director of Panchayats. Ext. P5 is the order of the Government dated 17.2.1992 rejecting the revision petition filed by the petitioner against Ext. P4 order.

(2.) Heard learned counsel for the petitioner and also the Standing Counsel for respondents 2 and 3. I also heard Government Pleader for first respondent.

(3.) Ext. P1 is the assessment in respect of the building in question for the year 1988-89. As per the said assessment the second respondent determined capital value of the building after revision as Rs. 2,50,000/-. On that basis the annual probable rent was fixed at Rs. 15,000/-. Accordingly the second respondent determined the annual tax in respect of the building as Rs. 1,080/-. Being dis-satisfied with this assessment the petitioner filed an appeal before the Deputy Director of Panchayats. The Deputy Director has observed that this building is situated in a place where there is road facilities and that the building is electrified. The estimated value of the building as originally proposed was Rs. 3.5 lakhs and it was on that basis building tax was fixed at Rs. 1,512/-. The tax was reduced to Rs, 1,080/- in the revision by the second respondent and the above order was found to be correct by the Deputy Director. The first respondent as per Ext. P5 dismissed the revision petition confirming the orders passed by the authorities below.