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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
A.S GUNA SHENOY – Appellant
Versus
CORPORATION OF COCHIN – Respondent
| Table of Content |
|---|
| 1. property tax assessment must follow legal procedures. (Para 1 , 2 , 3) |
| 2. tax reassessment criteria based on plinth area were violated. (Para 4 , 6) |
| 3. court identified procedural issues in tax fixation. (Para 5 , 8 , 10) |
| 4. past tax assessments must be consistent with tribunal rulings. (Para 9) |
| 5. final directive for proper reassessment and adjustment of taxes. (Para 12) |
JUDGMENT
The petitioner is the Managing Partner of a Company which is running a cinema theatre in Ernakulam. The building was constructed in 1946 and in the year 2008, certain alterations of the building were affected. The said alteration resulted in several legal proceedings in connection with the unauthorized construction, change of occupancy, assessment of property tax, etc.
2. In this writ petition, the subject matter involved is the assessment of property tax in respect of the modified building and other issues are reportedly settled by the orders passed by the authorities concerned. As far as the issue of revision of property tax is concerned, Ext.P8 is the demand notice issued by the 1st respondent Corporation, wherein the property tax was calculated based on the annual rental value of the buil
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