Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Ker) 10069

IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
RADHA A.K. – Appellant
Versus
THE REVENUE DIVISIONAL OFFICER – Respondent
WP(C) NO. 22729 OF 2023

Advocates:
For the Appellants/Petitioners: SRI.N.M.MADHU, SMT.C.S.RAJANI, SRI.V.P.DILEEP KUMAR
For the Respondents: SRI.ALAN PRIYADARSHINI DEV

The court mandated timely consideration of the petitioners' appeal against a tax assessment under the Kerala Building Tax Act.

Headnote:In this matter concerning the Kerala Building Tax Act, 1975, the petitioners challenge the assessment of an apartment complex as a single unit for taxation purposes and seek a direction for the government to adjudicate on an appeal they filed after complying with pre-deposit requirements. The court directs the first respondent to make a decision on the appeal within three months, emphasizing timely resolution in accordance with the procedural stipulations of the Act. The petitioners assert their rights based on several sale deeds and prior permissions granted by the local municipality.

Result: The petition is disposed of with directions for expeditious consideration of the appeal.

Table of Content
1. challenge against tax assessment. (Para 1 , 2)

JUDGMENT

Heard Smt.C.S.Rajani, learned counsel for the petitioners, as well as Sri. Alan Priyadarshi Dev learned Government Pleader for the respondents.

2. Aggrieved by the completion of an assessment under the provisions of the Kerala Building Tax Act , 1975, by which an apartment complex has been considered as a single unit for the purpose of assessment, the petitioners state that they have filed Ext.P5 appeal before the 1^st respondent after satisfying the pre- deposit prescribed by the Statute. The petitioners' prayer in the writ petition is for a direction to the Government to consider and pass orders on Ext.P5 appeal.

Taking note of the afore contention, this writ petition would stand disposed of, directing the 1^st respondent herein to consider and pass orders on Ext.P5 appeal as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment.

Sd/-

HARISANKAR V. MENONJUDGEAPPETITIONER EXHIBITSExhibit P1 TRUE COPY OF THE BUILDING PERMIT DATED 04.03.2015ISSUED BY THE TRIPUNITHURA MUNICIPALITYExhibit P2 TRUE COPY OF THE CERTIFICATE DATED 04.09.2018ISSUED BY THE TRIPUNITHURA MUNICIPALITYExhibit P3 TRUE COPY OF THE RELEVANT PAGES OF THE SALE DEEDNO.1982/1/2018 DATED 06.09.2018 OF S.R.O.TRIPUNITHURA EVIDENCING THE TRANSFER OF RIGHTS INFAVOUR OF GIRISAN TExhibit P3 (a) TRUE COPY OF THE SALE DEED NO.2009/1/2018 DATED 12.09.2018 OF S.R.O. TRIPUNITHURA EVIDENCING THETRANSFER OF RIGHTS IN FAVOUR OF RAMAKRISHNAN K.SExhibit P3 (b) TRUE COPY OF THE SALE DEED NO.2011/1/2018 DATED

12.09.2018 OF S.R.O. TRIPUNITHURA EVIDENCING THETRANSFER OF RIGHTS IN FAVOUR OF SEEMA VASUDEVANExhibit P3 (c) TRUE COPY OF THE SALE DEED NO.2492/1/2018 DATED 19.11.2018 OF S.R.O. TRIPUNITHURA EVIDENCING THETRANSFER OF RIGHTS IN FAVOUR OF RAMANI PExhibit P4 TRUE COPY OF THE PROCEEDINGS DATED 15.11.2021ISSUED BY THE SECOND RESPONDENTExhibit P5 TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITHRECEIPT DATED 11.08.2022 SUBMITTED BY THEPETITIONERS BEFORE THE FIRST RESPONDENTExhibit P6 TRUE COPY OF THE RECEIPT DATED 19.07.2022EVIDENCING THE PAYMENT

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2026 Supreme(Online)(Ker) 10069

IN THE HIGH COURT OF KERALA AT ERNAKULAMHARISANKAR V. MENON, JRADHA A.K. – AppellantVersusTHE REVENUE DIVISIONAL OFFICER – RespondentWP(C) NO. 22729 OF 2023

The court mandated timely consideration of the petitioners' appeal against a tax assessment under the Kerala Building Tax Act.

IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
RADHA A.K. – Appellant
Versus
THE REVENUE DIVISIONAL OFFICER – Respondent
WP(C) NO. 22729 OF 2023