A. IBRAHIMKUTTY Vs. STATE OF KERALA AND OTHERS

JUDGEMENT

(1.) Petitioner, who is the owner of a seven storied building, in Karunagappally Municipality, is aggrieved by Ext.P7 order of assessment by which the building tax for his building was assessed at Rs. 80,56,800/- and he was directed to make the payment in 4 instalments. The total plinth area of the building was found to be 22538.273 Sq. Meter.

(2.) Petitioner claims that the construction of the building was completed on 25.07.2013 and it was occupied on 25.09.2013. It is pointed out that the Municipality had given numbers to the first and second floor in 2013. On the strength of Exts.P1 to P4, petitioner claims that the building was constructed before 01.01.2014. Pointing out Ext.P4 return filed by him on 30.09.2013, also petitioner submits that the assessment of the building is made contrary rules.

(3.) As per Ext.P5 notice issued under Section 9 (2) of the Kerala Building Tax Act, petitioner was directed to produce the necessary records in respect of the building, for the purpose of assessment. It is stated that building was assessed as per Ext.P7 order on 04.07.2015, taking the plinth area as 22338.273 Sq. Meter. According to the petitioner, the total plinth area including the lift machine room would come to only 18,448.59 sq.m.