TAJ GARDEN RETREAT v. TAHSILDAR

P.R. RAMAN, J. = = = = = = = = O.P. NO. 9662/2001= = = = = = = = = = = = = = = = = = = = = =DATED THIS, THE 17TH DAY OF MARCH, 2008.J U D G M E N TPetitioner was assessed to building tax for the new construction made by him under the Kerala Building Tax Act . He paid the amount as demanded. Later, as per Ext.P19, proceeds was initiated on the premise that the rate at which the petitioner's building was assessed earlier was not correct since the assessment had to be made as per the enhanced rate based on the Finance Act, 1996. Pursuant to that, Ext.P20 order was passed from where it could be seen that it is the total plinth area that has been changed for which revised assessment has been made. Therefore, the reason stated in Ext.P19 and the ground raised in Ext.P20 are different. As such petitioner has got no opportunity to raise his contention. If that be so, Ext.P20 is liable to be quashed. I do so. However, it is open to the authorities to issue a fresh notice stating the grounds on which the proceedings are initiated and it is open to the petitioner to raise all contentions available to him in law. The original petition is disposed of as above.P.R. RAMAN,(JUDGE)knc/- :2:P.R. RAMAN, J.= = = = = = = = = O.P. NO. 9662/2001= = = = = = = = = = J U D G M E N T= = = = = = = = = 17TH MARCH, 2008.