IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

TH WEDNESDAY, THE 24 DAY OF SEPTEMBER 2025 / 2ND ASWINA, 1947 WP(C) NO. 20339 OF 2023 PETITIONER:

PAPPACHAN M J AGED 62 YEARS S/O M.O.JOSEPH, MANIKOTHPARAMBIL HOUSE, KENICHIRA.P.O, POOTHADI, WAYANAD DISTRICT, PIN - 673596 BY ADV SHRI.SREEHARI INDUKALADHARAN RESPONDENTS:

1 STATE OF KERALA DEPARTMENT OF HOME AFFAIRS REPRESENTED BY THE HOME SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

2 DISTRICT COLLECTOR COLLECTORATE, CIVIL STATION, KAIRALI NAGAR KALPETTA, WAYANAD, PIN - 673122

3 THE SUB COLLECTOR MANANTHAVADY, REVENUE DIVISIONAL OFFICE MANANTHAVADY P.O WAYANAD, PIN - 670645

4 THE TAHSILDAR SULTHANBATHERY TALUK WAYANAD, PIN – 673592

5 THE SECRETARY POOTHADI GRAMA PANCHAYATH KENICHIRA P.O , WAYANAD, PIN - 673596

6 POOTHADI GRAMA PANCHAYAT REPRESENTED BY THE SECRETARY, KENICHIRA P.O, WAYANAD, PIN - 673596 BY ADVS.

GOVERNMENT PLEADER SRI.NIRMAL V NAIR ADV.RESHMITHA R. CHANDRAN – SR.G.P.

ADV.THOMAS P. KURUVILLA – S.C.

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.09.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The petitioner is the absolute owner of the building bearing Nos.2/262, 2/262A, 2/262B, and 2/262/C situated within the territorial jurisdiction of Poothadi Grama Panchayath. The issue raised in this writ petition is against the assessment of building tax under the provisions of the Kerala Building Tax Act, 1975. Ext.P8 demand notice and Ext.P10 assessment order are under challenge in this writ petition.

2. Earlier, the petitioner purchased the property on 07.01.2006, where a single storied commercial building having plinth area of 139.95 Square Meters was situated along with a cattle shed and a goat shed. Thereafter, the petitioner obtained a building permit from the Panchayat for extension of the residential building by adding floor with an area of 133.61 Square Meters as evidenced by Ext.P1. Thereafter, the property was converted into a lodging house named “Pappy’s Nest Holiday Resort”. Exts.P3 and P3(a) are the licenses obtained in this regard. Later, further modifications were also made in the year 2012 as evidenced by Ext.P4. Consequently, as per Ext.P5, the property was assessed for 277.28 square meters. Thereafter, Ext.P6 was issued to the petitioner in Form V, wherein the total extent of the building was shown as 620.14 Square Meters and an amount of Rs.1,09,980/- was proposed to be demanded. As against the same, the petitioner submitted Exts.P7 objection. The same was rejected as per Ext P8 by the 4^th respondent. Thereafter, the petitioner also submitted Ext.P9 representation before the Tahsildar as well. Ultimately, the objection and representation submitted by the petitioner were considered by the Revenue Divisional Officer and Ext.P10 order was passed, rejecting the said objection and pointing out that, if the petitioner has any grievances against the assessment already made, it is for the petitioner to approach the appellate authority by filing appeal in the prescribed format. This writ petition is submitted by the petitioner in such circumstances challenging Exts.P8 and P10.

3. A detailed counter affidavit has been submitted by the 4^th respondent, wherein, it is averred that, the proceedings were initiated against the petitioner, as it was found that, the assessment of the plinth area in several buildings in that locality during the relevant period were found to be not correct. Therefore, a special team was engaged and during the course of inspection conducted by the special team, the measurement of several buildings were found to be incorrect. As part of the said drive, the petitioner's building was also measured and during the said process, it was found that the total plinth area is 620.14 Square Meters. It was in those circumstances, Ext.P8 was issued. A report of measurement submitted by the officer concerned was also produced as Ext.R4(a) along with the sketch prepared by them show