WP(C) NO. 25283 OF 2021 1 2025:KER:25777 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WP(C) NO. 25283 OF 2021 PETITIONER : K.V. RAJAMANI, AGED 62 YEARS W/O. C.S. BALARAM, RESIDING AT S.207, FIELD VIEW ROAD, SAHYADRI COLNY, CHANDRANAGAR, PALAKKAD. BY ADVS. P.R.VENKATESH G.KEERTHIVAS RESPONDENTS: 1 THE DISTRICT COLLECTOR, PALAKKAD-678 001. 2 THE TAHSILDAR, PALAKKAD-678 013. 3 THE VILLAGE OFFICER, PALAKKAD -I VILLAGE, PALAKKAD-679 001. GP JASMIN M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25283 OF 2021 2 2025:KER:25777 BECHU KURIAN THOMAS, J. ......…............................................. W.P.(C) No.25283 of 2021 …................................................ Dated this the 26th day of March, 2025 JUDGMENT Petitioner challenges Ext.P14 order of assessment, which is stated to have been received on 03.11.2021. 2. Petitioner is the owner of a building situated in Sy.No.1895 and 1896 in Palakkad-I Village. Stating that a building had been constructed by the petitioner, an amount of Rs.3,87,200/- was imposed as one time building tax under the Kerala Building Tax Act, 1975 [for short, the Act]. According to the petitioner, prior to assessment, no notice was served on him, and also that the building was only subjected to reconstruction, and hence, building tax assessment could not have been carried out. Petitioner further points out that, no reasons have been stated in the assessment order, and hence, it is liable to be set aside. 3. I have heard Sri.P.R.Venkatesh, the learned counsel for the petitioner as well as Smt. Jasmin M.M., the learned Government Pleader. 4. As per Section 5 of the Act, whenever a major repair or improvement is made to a building after the appointed date, building tax will have to be paid for the additional area resulting from such improvement or repair. WP(C) NO. 25283 OF 2021 3 2025:KER:25777 Further if any additions are made to the plinth area of the main building, building tax has to be assessed accordingly. 5. In the instant case, petitioner concedes that repairs to the truss work were carried out, though it is claimed that it cannot be a case of reconstruction. Though petitioner contends that there was no reconstruction, and only a repair took place, no material has been produced to justify the said contentions. However, it is noticed that the impugned order of assessment has also not considered any material to arrive at a conclusion, either in favour of the assessment or otherwise. The said assessment order is not even a speaking order and has not considered any material to arrive at a conclusion that the building is required to be assessed. In such circumstances, I am of the view that the assessment order cannot stand the test of law. 6. This Court has time and again observed that the orders of assessment under the Act should be speaking orders, taking into account the material particulars required for assessing the building. In this context reference is made to the decision in Abraham Thomas and others v. State of Kerala and others 2012 (2) KHC 792. Since the impugned order is not a speaking order and is perverse, it is liable to be set aside. 7. Accordingly, Ext.P4 order of assessment issued in respect of the building of the petitioner is set aside and direct a reconsideration in a time bound manner, as expeditiously as possible, at any rate, within a period of three months, from the date of receipt of a copy of this judgment, after granting an opportunity of hearing to the petitioner. WP(C) NO. 25283 OF 2021 4 2025:KER:25777 8. Since the assessment order is of the year 2021, any further delay would be prejudicial to both sides. Therefore, petitioner shall appear before the second respondent on 08.04.2025 and thereafter an appropriate date of hearing can be fixed by the officer. The writ petition is disposed of as above. sd/- BECHU KURIAN THOMAS JUDGE AMV/27/03/2025 WP(C) NO. 25283 OF 2021 5 2025:KER:25777 APPENDIX OF WP(C) 25283/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE TAX RECEIPT DATED 08/04/2016. EXHIBIT P2 TRUE COPY OF TAX RECEIPT DATED 11/04/2017. EXHIBIT P3 TRUE COPY OF TANDAPER RECEIPT. EXHIBIT P4 TRUE COPY OF THE SAID ORDER OF ASSESSMENT DATED NIL AND RECEIVED FROM THE VILLAGE OFFICE ON 03/11/2021. EXHIBIT P5 EXTRACT OF THE KERALA BUILDING TAX ACT. EXHIBIT P6 TRUE COPY OF THE JUDGMENT REPORTED IN 2009 (1) KLT 582. EXHIBIT P7 PHOTOGRAPHS OF THE STRUCTURE. EXHIBIT P8 COPY OF PRIOR TITLE DEED NO. 904/2007.