SUMA V Vs. CORPORATION OF KOCHI

JUDGEMENT

(1.) The petitioners seek to direct the 1 st respondent to change the assessment of the apartments bearing Cochin Corporation Door No.54/2857 GI, 54/2857 E3 and 54/2857 F2 to the name of the petitioners in its Property Tax Assessment Register by removing the name of the 2nd respondent.

(2.) The petitioners stated that under Ext.P4 MoU joint venture agreement M/s.Asset Homes Private Limited constructed an apartment complex in 5.666 Ares of property owned by the petitioners and another 5.666 Ares of property owned by the 2 nd respondent. 11159 sq.ft of constructed area with 7 car parking in the said apartment complex were allotted to the land owners. Subsequently, Ext.P5 amended MoU was entered into between the parties whereby apartment Nos.CC 54/2857 G1, 54/2857 E3 and 54/2857 F2 were exclusively allotted to the share of the petitioners. In the Property Tax Assessment Register against the name of the owner it is shown as "Jayasanker and others". It is the case of the petitioners that they are the absolute owners of the said apartments as per the oral partition. So, the petitioners are entitled to change the ownership of the said apartments in the Property Tax Assessment Register for the 1 st respondent Corporation, exclusively in their name.

(3.) The counsel for the 2nd respondent vehemently disputes the arguments of the petitioners. The Standing Counsel for the Corporation submits that if the petitioners produce sufficient material to establish their case, change in the names can be considered in accordance with law. It is also admitted that the petitioners have filed Ext.P7 representation before the Secretary to the 1 st respondent Corporation.