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SUMA PRABHAKARAN, IX/17/1, WARIATH v. STATE OF KERALA REPRESENTED BY - WP(C) No. 25663 of 2003(E)  RD-KL 2720 (6 December 2006)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 25663 of 2003(E)
1. SUMA PRABHAKARAN, IX/17/1, WARIATH,
2. E. SIDHAN WARRIER, IX/17/1,
1. STATE OF KERALA REPRESENTED BY
2. TAHASILDAR (ASSESSING AUTHORITY),
3. REVENUE DIVISIONAL OFFICER,
4. DISTRICT COLLECTOR, CIVIL STATION
For Petitioner :SRI.B.JAYASANKAR
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice KURIAN JOSEPH
O R D E R
KURIAN JOSEPH, J.W.P.(C) No.25663 of 2003 Dated 6th December, 2006.
J U D G M E N T
Petitioners claim that the building constructed by them has to be assessed separately. The appellate authority as well as revisional authority, referring to the available evidence produced by the petitioners found that there is nothing to show that the building is owned separately and that separate funds have been utilised for the construction. It is now settled law, in view of the decision of this Court in P.P.Varghese v. The Tahsildar (2006 (1) KLJ 749) that unless there is evidence to show separate ownership and separate funds for the construction, the claim for separate assessment cannot be sustained. The authorities have thus properly dealt with the issue. There is no merit in the writ petition. It is accordingly dismissed.
KURIAN JOSEPH, JUDGE.tgs
KURIAN JOSEPH, JO.P.No. of 2002
J U D G M E N T
Dated 6th December, 2006.
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