Separate ownership must be considered in property tax assessments to ensure fair treatment of property owners.

JUDGMENT

The 1^st and 2^nd petitioners were the owners of the property who have entered into a joint agreement with the 3^rd petitioner for the construction of a commercial building in the said property, in implementation of the same, the building was constructed. The grievance of the petitioner is that the 1^st respondent, while assessing the property tax for the said building treated the entire building as a single unit overlooking the fact that the buildings were separately owned by different individuals and according to the petitioner, the construction was carried out on the basis of contribution from those individual owners. Therefore the building ought to have been assessed separately taking note of the separate ownerships and possessions. Since Ext.P1 was passed without considering this aspect, Ext.P2 application for rectification is already submitted before the 1st respondent, which is now pending consideration.

2. The writ petition is submitted in such circumstances seeking the following reliefs:

i. To issue a writ of certiorari order or any other appropriate writ or

direction quashing the Exhibit P1 order of the 1^st respondent dated

19.01.2026.

ii. To issue a writ of mandamus, order or direction to the 1^st

respondent tahsildar to make fresh assessment of the building tax of

petitioners property after affording an opportunity of being heard given to the petitioners.

iii. To issue a writ of mandamus order or other appropriate writ or direction directing the 1^st respondent to consider and dispose of Ext.P2 petition filed by the petitioners forthwith.

iv. To issue any other writs order or direction which this Hon’ble Court may deem fit on the facts and circumstances of the case.

v. Petitioners may be permitted to dispense with the filing of transaction of the vernacular documents.

3. After hearing the learned counsel for the petitioner and the learned Government pleader, I am of the view that since Ext.P2 rectification application is pending consideration before the 1st respondent, it is only proper that, a decision thereon be taken as expeditiously as possible.

Accordingly, this writ petition is disposed of directing the 1^st respondent to take up Ext.P2 and to pass appropriate orders on the same, after giving the petitioner an opportunity for being heard and to adduce evidence. Till such time no coercive proceedings shall be initiated against the petitioners based on Ext.P1 assessment order.

Sd/-