A canopy constructed by the appellants at their petrol pumps could be treated as a building for the purpose of assessment of property tax under Section 233 of the Kerala Municipality Act.

Headnote:
PROPERTY TAX - CANOPY - BUILDING - INTERPRETATION
Fact of the Case:

The appellants constructed a canopy with sheets over the dispensing unit of their petrol pumps to protect the dispensing units. The 1st respondent assessed the said canopy to property tax and made a demand. The appellants challenged the assessment and demand of property tax by filing writ petitions.
Finding of the Court:

The Court held that the canopy constructed by the appellants at their petrol pumps could be treated as a building for the purpose of assessment of property tax under Section 233 of the Kerala Municipality Act.
Issues: Whether a canopy constructed by the appellants at their petrol pumps could be treated as a building for the purpose of assessment of property tax under Section 233 of the Kerala Municipality Act.
Ratio Decidendi: The Court interpreted the definition of “building” under Section 2(2) of the Act, which includes a house, outhouse, stable, latrine, shed, hut, bunk and any other structure whether of masonry, wood, brick, mud, metal or any other material whatsoever. The Court held that the canopy with roofing over the fuel dispensing machines was constructed on pillars and was constructed for the beneficial enjoyment of the fuel station, and it has also been assigned a building number. Therefore, it qualifies the definition of “building” as defined under the Act.
Final Decision: The Court dismissed the writ appeals filed by the appellants.

J U D G M E N T

Dr. Kauser Edappagath, J.

The common issue involved in both these appeals is whether a canopy constructed by the appellants at their petrol pumps could be treated as a building for the purpose of assessment of property tax under Section 233 of the Kerala Municipality Act (for short, 'the Act').

2. The appellants are running fuel stations. They constructed a canopy with sheets over the dispensing unit of the civil stations, which, according to them, are to protect the dispensing units. The 1st respondent assessed the said canopy to property tax and made a demand. The appellants challenged the assessment and demand of property tax by filing writ petitions. The learned Single Judge dismissed the writ petitions vide the impugned judgment. It is challenging the judgment that the appellants are before us.

3. We have heard Sri.A.N.Santhosh, the learned counsel for the appellants, Sri.Anoop V.Nair, the learned Standing Counsel for the North Paravur Municipality and Sri.V.K.Shamsudheen, the learned Senior Government Pleader Section 233 of the Act empowers the Council of the Municipality to levy property tax on every building, including the land appurtenant thereto situated within the area of the respective Municipality. The “building” as defined under Section 2(2) of the Act includes a house, outhouse, stable, latrine, shed, hut, bunk and any other structure whether of masonry, wood, brick, mud, metal or any other material whatsoever. Even according to the appellants, the canopy with roofing over the fuel dispensing machines was constructed on pillars. It has been constructed for the beneficial enjoyment of the fuel station and it has also been assigned a building number. It therefore qualifies the definition of “building” as defined under the Act. Hence, the learned Single Judge has rightly held that it is liable to be assessed to property tax. We find no merit in the writ appeals.

Accordingly, they are dismissed.

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

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2024 Supreme(Online)(KER) 2552

A canopy constructed by the appellants at their petrol pumps could be treated as a building for the purpose of assessment of property tax under Section 233 of the Kerala Municipality Act.

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