WP(C) NO. 39306 OF 2017 1 2025:KER:25751 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WP(C) NO. 39306 OF 2017 PETITIONER: K.J GEORGE AGED 64 YEARS YEARS,S/O.JOSEPH,KAROTTUVEETTIL,THOTTUVA,KOOVAPP ADY.P.O,KUNNATHUNAD THALUK,KODANAD VILLAGE,ERNAKULAM DISTRICT,PIN-683544. BY ADVS. SRI.TOM JOSE SMT.GEETHA JOBOZHUKAYIL RESPONDENTS: 1 STATE OF KERALA REP.BY DISTRICT COLLECTOR,CIVIL STATION,KAKKANAD,ERNAKULAM-682030. 2 THE THAHASILDAR KUNNATHUNAD,TALUK OFFICE,KUNNATHUNAD,PERUMBAVOOR,PIN-683542. 3 THE VILLAGE OFFICER KODANAD VILLAGE,KODANAD VILLAGE OFFICE,KODANAD.P.O,PIN-683544. BY ADV R.RENJITH SRI.ARUN AJAY SHANKAR, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 39306 OF 2017 2 2025:KER:25751 MOHAMMED NIAS C.P., J ............................................................ W.P.(C) No.39306 of 2017 ............................................................. Dated this the 26th day of March, 2025 JUDGMENT The petitioner constructed a building on his property in survey No.91/6, Block—6, Koovappady Panchayat, Kodanad Village in Ernakulam District, with a plinth area of 345 sq.m. The petitioner contends that 25% of the construction is used for residential purposes, yet the entire building was assessed as a commercial building. The petitioner challenges Ext.P1 assessment order and also Exts.P5 and P6 revenue recovery proceedings based on Ext.P1 assessment order. 2. A counter is filed on behalf of the official respondents and the Panchayat alleging that the entire building is a commercial building. The dispute as to whether the entire building is used for commercial purposes or not cannot be decided in this writ petition being a disputed question of fact which requires evidence for adjudication. That apart, there is a statutory right of appeal provided against Ext.P1 assessment WP(C) NO. 39306 OF 2017 3 2025:KER:25751 under Section 11 of the Kerala Building Tax Act. 3. Under such circumstances, the petitioner is granted a month's time from today to avail the alternate remedy against Ext.P1 assessment order. The time spent before this Court from 05.12.2017 till today shall be excluded from the period of limitation. The interim stay granted by this Court on 07.12.2017 shall continue in force for one month. The writ petition is disposed of as above. Sd/- MOHAMMED NIAS C.P. Anu JUDGE WP(C) NO. 39306 OF 2017 4 2025:KER:25751 APPENDIX OF WP(C) 39306/2017 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT ON 24/5/2017 EXHIBIT P2 TRUE COPY OF THE REPLY RECEIVED FROM THE SECRETARY OF KOOVAPPADY PANCHAYATH THROUGH RTI ACT DATED 25/01/2017 EXHIBIT P3 TRUE COPY OF THE REPRESENTATION DATED 20/06/2017 PREFERRED BY THE PETITIONER EXHIBIT P4 TRUE COPY OF THE REPLY LETTER TO EXHIBIT P3 REPRESENTATION DATED 02/09/2017 EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE UNDER SECTION 34 OF REVENUE RECOVERY ACT ISSUED BY THE 2ND RESPONDENT ON 10/11/2017 EXHIBIT P6 TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT SERVED ON THE PETITIONER.