IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 12^TH DAY OF MARCH 2025 / 21ST PHALGUNA, 1946 WP(C) NO. 10562 OF 2023 PETITIONERS:

1 V.C.HOMES (P) LTD., DOOR NO.34/2288, FIRST FLOOR, MAMANGALAM, PALARIVATTOM P.O. KOCHI – 682 025, HAVING ITS REGISTERED OFFICE AT, FLORENCE, BY PASS ROAD EDAPPALLY, ERNAKULAM – 682 024 REPRESENTED BY ITS DIRECTOR JORTIN ANTONY, AGED 55 YEARS S/O V.C.ANTONY, VELAMKALAM HOUSE THRIKKAKARA, KAKKANAD, ERNAKULAM – 682 021.

2 PIOUS ABRAHAM, AGED 67 YEARS S/O. PAPPI ABRAHAM, VELAMKALAM HOUSE, NADUBHAGOM MURI NEDUMUDI P.O., ALAPPUZHA, PIN – 688 508.

3 JIJO THOMAS, AGED 56 YEARS S/O. K.V.THOMAS, KARIKKAMPILLIL HOUSE THRIKKAKARA, VAZHAKKALA VILLAGE, ERNAKULAM, PIN – 682 021.

4 M/S. CONFIDENT PROJECTS RESIDENTIAL, HAVING ITS REGISTERED OFFICE AT NO.574, PARK HOUSE, 80 FEET ROAD, 8TH BLOCK, KORAMANGALA BANGALORE – 560 068, REPRESENTED BY ITS PARTNER, T.A JOSEPH, AGED 60 YEARS, S/O. LATE T.J. ALEXANDER , THERUVIPARAMBIL HOUSE, KRRA NO.4, VENNALA DESOM AND P.O., EDAPPALLY SOUTH VILLAGE, KANAYANNUR TALUK, ERNAKULAM, PIN – 682 028.

BY ADVS.

S.SHANAVAS KHAN S.INDU KALA G.NAMBIAR RESPONDENTS:

1 THE DISTRICT COLLECTOR, CIVIL STATION, KAKKANAD, ERNAKULAM, PIN – 682 030.

2 THE REVENUE DIVISIONAL OFFICER, REVENUE DIVISIONAL OFFICE, FORT KOCHI, ERNAKULAM, PIN – 682 001.

3 THE TAHSILDAR, TALUK OFFICE, KANAYANNUR, ERNAKULAM, PIN – 682 313. 4 THE VILLAGE OFFICER KAKKANAD VILLAGE THRIKKAKARA, ERNAKULAM, PIN – 682 021.

GP JASMIN M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

12.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

BECHU KURIAN THOMAS, J.

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W.P.(C) No.10562 of 2023 …................................................

Dated this the 12^th day of March, 2025

JUDGMENT

Petitioners challenge Ext.P10 order of assessment under the Kerala Building Tax Act, 1975 [for short, ‘the Act’].

2. Petitioners 1 to 3 are the owners of a land, over which an apartment complex has been constructed by the 4^th petitioner. The building by name ‘Confident Gardenia’ has a total plinth area of 5085.86 sq.mtrs., with basement+ground floor+7 floors. According to the petitioner, the construction of the building was completed on 02.12.2021 as per the occupancy certificate issued by the Thrikkakara Municipality. Subsequent to the demand for filing a return, petitioners submitted Ext.P5 letter seeking time. Thereafter, produced documents indicating that the building consists of 56 apartments, which needs to be assessed separately. Ext.P8 is the document purported to have been submitted by the petitioners before the assessing authority.

3. According to the petitioners, out of 56 apartments, 16 were allotted to the share of the owners of the land, while 34 apartments were registered prior to 11.12.2022, and 2 apartments were registered after the said date. 4 apartments remain unregistered. Petitioners contend that, despite giving information regarding the cost of construction having been met by the different apartment owners, the assessing authority imposed Rs.15,08,200/- as building tax as per Ext.P10 order dated 11.12.2022, without granting an opportunity of hearing and without even passing a speaking order. It is in such circumstances that the petitioner has approached this Court, under Article 226 of the Constitution of India, contending that the order violates the principles of natural justice.

4. I have heard Sri.S.Shanavas Khan, the learned counsel for the petitioner as well as Smt.Jasmin M.M., the learned Government Pleader.

5. As per explanation 2 to Section 2 of the Act, where a building consists of different apartments or flats owned by different persons, and the cost of construction of the building was met by all such persons jointly, each such apartment or flat shall be deemed to be a separate building.

6. In view of the above statutory provision, the primary consideration of an assessing authority must be whether a buildin