K. Ramakrishnan, J.

1. This appeal is filed by the petitioners in W.P. (C) No. 24527/2008. The writ petition was filed for quashing Ext. P-4 order, and Order No. 4361/05/J/K. Dis. Dated 8-3-2007 passed by the 3rd respondent appellate authority and to issue a writ of mandamus or any other writ, commanding the 4th respondent assessing authority to reassess the building tax in accordance with law.

2. The appellants are the promoters of a residential complex namely, Poonchoni Gardens at Chengannur, a building consisting of 30 flats, separate units, was constructed in Survey Nos. 230/4, 230/13 and 231/8 in Block No. 18 of Chengannur Village, utilizing the funds of the prospective purchasers, after entering into written agreements with them. Separate sale deeds were executed in favour of each purchaser, assigning the title over the respective flats and over 1267/36280 undivided shares in the property wherein the flats situate. Each flat is a separate residential building for all purposes. The apartment complex is comprised of separate units and each unit is independently being held by the respective owner. The 4th respondent had assessed the residential complex as a single unit as per Ext. P-1 order dated 1-3-2004, directing the appellants to pay an amount of Rs. 7,36,200. Ext. P-2 demand notice was also issued to them, directing to pay the amount. The appellants submitted Ext. P-3 reply, stating that the building was incomplete and that the building is not a commercial building, but a residential building and also requesting to assess each residential unit separately and fix the tax accordingly. Thereafter, the appellants remitted an amount of Rs. 1,84,050, being the first instalment payable and filed an appeal before the third respondent. The third respondent found that the plinth area of the building is not 4243.65 m2 but 4718.9 m2 and remanded the matter to the assessing authority to reassess the building tax. Accordingly, the 4th respondent issued a fresh order of assessment, fixing the tax payable as Rs. 8,22,600, deducting Rs. 1,84,050 already remitted, directing to remit the balance amount. Thereafter, the appellants remitted Rs. 21,600 and again filed an appeal against that order before the third respondent. The third respondent, had by order dated 8-3-2007, found that the building is a residential building and that has to be treated as a single unit and directed respondent No. 4 to assess the tax accordingly, by setting aside the earlier order passed by the assessing authority and remanded the same for that purpose. The order passed by the 4th respondent was not served on the appellants. After remand, the 4th respondent had issued notice to their advocate, who appeared for them earlier and without giving any opportunity on the basis of the orders of the third respondent, assessed the building tax and passed Ext. P-4 order, fixing the tax payable as Rs. 5,40,600, deducting Rs. 2,05,650 already remitted and directing to pay Rs. 3,34,950 towards building tax in four installments and imposing luxuary tax @ Rs. 2,000 for the year 2003-04. Aggrieved by the same, the appellants filed the Writ Petition before this court, to quash the order passed by the third respondent and also for issuing a writ of mandamus directing the 4th respondent to reassess the building in accordance with law.

3. A counter-affidavit was filed on behalf of the third respondent, contending as follows:

The petition is not maintainable. The petitioners constructed a building in Survey Nos. 230/4, 230/13 and 231/8 in Block No. 18 of Chengannur Village. The 4th respondent Tahsildar, who is the assessing authority, assessed the building and an amount of Rs. 7,36,200 was imposed towards tax for a plinth area of 4243.65 m2 under category “other building” as per Ext. P-1 order No. BT-179/03 dated 1-3-2004. Aggrieved by the order, the assessee preferred an appeal before the appellate authority and the appellate authority, after considering the same, dir