A writ court is generally precluded from adjudicating complex factual disputes, such as the nature of construction and ownership transactions, which require an evidentiary inquiry and are more appropriately addressed through statutory appellate remedies.

J U D G M E N T

The petitioner is a private limited company engaged in the building construction. As part of the business, the petitioner had constructed a high rise apartment complex ‘Jewel Water Lilly’, consisting of 56 apartments. With respect to the same, Ext.P8 order of assessment was passed under the provisions of Kerala Building Tax Act by which, the petitioner was imposed with a liability to pay the tax in respect of the building by treating it as a single unit. According to the petitioner, all the buildings will have to be separately assessed and hence, the same is not legally sustainable. Even though the petitioner sought a review of Exts.P8 and P9, the same was rejected by the Tahsildar, as per Ext.P10 order. This writ petition is submitted by the petitioner in such circumstances.

2. Various contentions have been raised by the learned counsel for the petitioner. However, as far as the nature of the contentions raised by the petitioner in this writ petition is concerned, the same is with respect to the necessity of the building to be subjected to an assessment, by treating all the residential apartments as independent and separate. However, in order to adjudicate the said question, it is necessary find out whether, the construction was carried out by sharing the expenses, by the parties concerned. Such adjudication requires appreciation of documentary evidence to find out the actual transactions between the petitioner and the persons to whom the buildings are transferred.

3. Thus, the same is a question of fact, which has to be resolved after appreciating the evidence and hence the same cannot be adjudicated in a writ petition. Therefore, I do not find any scope to entertaining the challenge against the impugned order in the writ petition.

In such circumstances, this writ petition is dismissed, without prejudice to the right of the petitioner to invoke statutory remedies.