The petitioner challenges Exts.P4 and P5 demand notices issued for recovery of building tax on the building constructed by the petitioner. The only ground on which the demand notices are impugned in the writ petition is that the petitioner was not put to notice prior to completing the assessments that led to Exts.P4 and P5 demand notices. The petitioner would, in particular, point to Ext.P3 notice that was issued to the then President of the Trust which indicated that the hearing in connection with the building tax assessment was scheduled on 12.1.2009 whereas Ext.P5 notice of demand, pursuant to the assessment done, is dated 9.1.2009, prior to the date indicated in the notice for hearing. According to the petitioner, the demands are vitiated on account of violation of the principles of natural justice. 2. I have heard Sri.S.Shanavaskhan, the learned counsel appearing on behalf of the petitioner as also Smt.Lilly.K.T., the learned Government Pleader appearing on behalf of the respondents.
3. In view of the fact that the notice calling the petitioner for hearing, in connection with building tax assessment, shows the date of W.P.(C).NO.8094/2009 2 hearing as 12.1.2009 but the assessment order is seen passed prior to that date, the submission of the petitioner that he was not heard prior to the completion of the assessment cannot be disbelieved. The provisions of the Kerala Building Tax Act and Rules clearly indicate that it is incumbent upon the respondents to issue notices to the assessees, prior to completion of the building tax assessments on them. Insofar as the procedure has not been followed in the instant case, I have no option but to quash Exts.P4 and P5 demand notices and the assessments they are based on and to direct the 1st respondent to complete the building tax assessment against the petitioner, afresh, after affording him an opportunity of hearing and after conducting a physical verification to ascertain the plinth area of the building in question. The 1st respondent shall pass fresh orders within a period of three months from the date of receipt of a copy of this judgment. While passing orders, the 1st respondent shall consider the specific contention of the petitioner that there was no new construction effected, after the cut-off date prescribed in the Kerala Building Tax Act and Rules.
The writ petition is disposed of as above.
prp A.K.JAYASANKARAN NAMBIAR JUDGE