JOJI JACOB Vs. CORPORATION OF COCHIN

JUDGEMENT

(1.) The petitioner has approached this Court alleging that an Apartment purchased by him in the year 2010 is being assessed to property tax, by the respondent Corporation, illegally on the basis of the annual rental value, though, as per the applicable Government Orders and provisions of law, such tax can be assessed only on the basis of plinth area of the building. The petitioner, therefore, prays that the Corporation be directed to redo the assessment of his Apartment, on the basis of the plinth area and issue him an appropriate order, so as to enable him to pay the tax without any further delay.

(2.) The petitioner further submits that, in fact, the Apartment became "occupiable" only in the year 2011, as is evident from Ext.P4 letter issued by the Kerala State Electricity Board, wherein electric connection it is stated to have been granted only on 23.07.2011 and therefore, that the assessment of the building prior to that is untenable.

(3.) In response, the learned Standing Counsel for the Corporation submitted that the Apartment in question was completed by its builder on 27.04.2009 and that hence tax had been levied with effect from 01.04.2009. He says that the builder had challenged this assessment by filing a revision petition on 09.03.2010, but that the same was dismissed, thus leading to a further Appeal before the Tax Appeal Committee of the Corporation of Kochi, wherein, the half yearly tax was reduced by 3%. He says that the Apartment was then sold by the builder to a certain Smt.Latha Raju on 30.03.2010; and that the petitioner, thereafter purchased it from her on 11.03.2011. He says that the petitioner, thereafter, waited for more than two years to file this writ petition seeking a reduction of the property tax; and that this conduct of the petitioner would disentitle him to any relief from this Court. He, however, then added that steps for revision of the property tax based on the plinth area has been initiated by the Corporation as early as in the year 2013 and that a revised tax demand will be made with effect from 01.04.2013. He, therefore, prays that this writ petition be dismissed.