B. THANKAMMA Vs. CORPORATION OF TRIVANDRUM

JUDGEMENT

(1.) The question arising for consideration is: Is the demand for property tax levied on the building having T.C. No. 23/ 1222, Thampanoor, Trivandrum, housing the Bhaskara Bhavan Tourist Paradise, owned by Bhaskaran Nair, the predecessor-in-interest of the petitioners, barred by limitation.

(2.) Facts relevant and requisite to decide the point covered by the above question can briefly be stated thus. The property tax for the period from 1st April, 1972 to 31st March 1976 levied on the building, on the basis of the revised annual rental value, was the subject matter of the suit, 0. S.72/77, in the court of the Subordinate Judge, Trivandrum, instituted by Bhaskaran Nair. The suit was decreed. (See Ext. P-1 judgment). The operative portion of the judgment, Ext. P-1 reads:-

(3.) The learned counsel for the petitioners submits that the demand for tax for the period from 1972-73 to 1st April 1985 is based on the amended property tax assessment book. The tax which is now sought to be recovered however had fallen due prior to the amendment introduced to the property tax assessment book. The amended property tax assessment book, going by R.8 of the Second Schedule of the Act can be said to have taken effect only on the first day of the half year in which it is made, the counsel submits. The Rule which is read hereunder, supports the above submission, "The Commissioner may after giving notice to the parties concerned and hearing their objection, if any, amend the property tax assessment books at any time between one general revision and another by inserting therein or removing therefrom any property or by altering the valuation of any property or the amount of tax. Such amendment shall be deemed to have taken effect on the first day of the half-year in which it is made: