Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Kerala Building Tax Act mistake apparent from the record |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Kerala Building Tax Act, 1975-Sections 6(3) and 15(1)-Building tax-levy of-On newly constructed building-Initial assessment by invoking Section 6(3)-Subsequent order invoking Section 15(1) for rectification of the previous order-Assessment u/s. 15(1) upheld by the Revenue Authority, Single Judge and Division Bench of High Court-On appeal, held: Since the building in question was new, Section 6(3) could not have been invoked as the same is applicable only in cases covered u/s 5(2),(3) or (4) to a building already in existence-Hence, order invoking Section 15(1) for rectifying the mistake apparent on the record was justified Expression "Any mistake apparent from the record"-Ambit and scope of Appellant filed return under Kerala Building Tax Act, 1975 for assessment of building tax in respect of a building newly constructed in the year 1987. The assessing authority by its order dated 15.2.1988 assessed the building tax exercising its power u/s. 6(3) of the Act. Subsequently after fixation of capital value by the local authority, proceedings were initiated~u/s.15(1) by the assessing authority for rectification of mistake in assessment order dated 15.2.1988. After affording an opportunity of hearing to the appellant, by order dated 5.2.1991 appellant was directed to pay building tax on the basis of valuation fixed by the local authority. The revised assessment was upheld by District Collector and Single Judge as well as Division Bench of High Court. In appeal to this Court, appellant contended that the order u/s 6(3) by the assessing authority being legal and valid could not have been rectified u/s.15(1) and hence there was an error of law and of jurisdiction; that Section 16(1) bars revision of assessment made u/s 6(2) or (3); that Section 6(3) is not limited in its application to cases falling u/s. 5(2), (3) or (4). Respondents contended that since the. power u/s 6(3) could be exercised only in the cases covered by Section 5(2), (3) or (4) the same could not have been applied in case of newly constructed building; that Section 15(1) was rightly invoked; that the subsequent order passed by invoking Section 15(1) was legal and valid as it was passed after affording opportunity of hearing to the appellant. |
Judge | Hon'ble Mr. Justice C.K. Thakker |
Neutral Citation | 2005 INSC 84 |
Petitioner | M. Ahammedkutty Haji |
Respondent | Tahsildar, Kozhikode Kerala And Ors. |
SCR | [2005] 2 S.C.R. 167 |
Judgement Date | 2005-02-18 |
Case Number | 1307 |
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