w w w . L a w y e r S e r v i c e s . i n



M/s. Hi-Lite Realtors (India) Llp, Hi-Lite City, Calicut, (Represented by Its Designated Partner P. Sulaiman) v/s The Revenue Divisional Officer, Kozhikode & Others


Company & Directors' Information:- G. P. REALTORS PRIVATE LIMITED [Active] CIN = U70100HR2006PTC047811

Company & Directors' Information:- C & C REALTORS LIMITED [Active] CIN = U45200HR2009PLC039834

Company & Directors' Information:- S V CORPORATION LLP [Active] CIN = AAQ-7877

Company & Directors' Information:- P D REALTORS LIMITED [Active] CIN = U70100PN2008PLC133035

Company & Directors' Information:- G N D REALTORS PRIVATE LIMITED [Strike Off] CIN = U70101RJ2009PTC029606

Company & Directors' Information:- K M S REALTORS PRIVATE LIMITED [Active] CIN = U45400DL2007PTC167503

Company & Directors' Information:- B V M REALTORS PRIVATE LIMITED [Active] CIN = U45204DL2010PTC211528

Company & Directors' Information:- H S REALTORS INDIA PRIVATE LIMITED [Active] CIN = U45201UR1999PTC024887

Company & Directors' Information:- S C V REALTORS LLP [] CIN = AAD-7737

Company & Directors' Information:- B G REALTORS PRIVATE LIMITED [Strike Off] CIN = U70200WB1987PTC041875

Company & Directors' Information:- V P REALTORS PRIVATE LIMITED [Active] CIN = U45201DL2005PTC134073

Company & Directors' Information:- F R REALTORS PRIVATE LIMITED [Active] CIN = U70109WB2011PTC163451

Company & Directors' Information:- P P REALTORS PRIVATE LIMITED [Active] CIN = U45201DL2005PTC133975

Company & Directors' Information:- K & A REALTORS PRIVATE LIMITED [Converted to LLP] CIN = U70101DL2005PTC138690

Company & Directors' Information:- A P T AND CO LLP [] CIN = AAL-8025

Company & Directors' Information:- S P REALTORS PRIVATE LIMITED [Active] CIN = U45202MH1994PTC082359

Company & Directors' Information:- R D N A AND CO LLP [Active] CIN = AAM-4183

Company & Directors' Information:- C AND K REALTORS PRIVATE LIMITED [Active] CIN = U70102MH2009PTC197248

Company & Directors' Information:- V S F REALTORS PRIVATE LIMITED [Active] CIN = U45208DL1996PTC075051

Company & Directors' Information:- N R REALTORS PRIVATE LIMITED [Active] CIN = U70109DL2008PTC177015

Company & Directors' Information:- M S REALTORS PRIVATE LIMITED [Converted to LLP] CIN = U70101DL1996PTC083529

Company & Directors' Information:- A TO Z REALTORS PRIVATE LIMITED [Active] CIN = U45400DL2007PTC170891

Company & Directors' Information:- J G REALTORS PRIVATE LIMITED [Strike Off] CIN = U45400WB2010PTC155457

Company & Directors' Information:- C A P A (INDIA) LLP [] CIN = AAF-9325

Company & Directors' Information:- M S REALTORS LLP [Active] CIN = AAO-3701

Company & Directors' Information:- THE INDIA COMPANY PRIVATE LIMITED [Active] CIN = U74999TN1919PTC000911

Company & Directors' Information:- T S REALTORS PRIVATE LIMITED [Active] CIN = U45200DL2007PTC170530

Company & Directors' Information:- B. M. REALTORS PRIVATE LIMITED [Strike Off] CIN = U45400MH2008PTC180042

Company & Directors' Information:- A AND M REALTORS LLP [Active] CIN = AAR-6372

Company & Directors' Information:- K K REALTORS PRIVATE LIMITED [Under Process of Striking Off] CIN = U70101DL2003PTC121876

Company & Directors' Information:- R. A. REALTORS PRIVATE LIMITED [Active] CIN = U70109WB2011PTC157410

Company & Directors' Information:- J. D. REALTORS LIMITED [Active] CIN = U70101PB1997PLC020817

Company & Directors' Information:- B S R REALTORS PRIVATE LIMITED [Active] CIN = U45200DL2008PTC174369

Company & Directors' Information:- C V P REALTORS PRIVATE LIMITED [Strike Off] CIN = U70101KL1995PTC009794

Company & Directors' Information:- R V N REALTORS PRIVATE LIMITED [Strike Off] CIN = U70101MH2012PTC231358

Company & Directors' Information:- M D S & CO LLP [] CIN = AAF-2760

Company & Directors' Information:- A A A M & CO LLP [Active] CIN = AAT-1669

Company & Directors' Information:- R S B REALTORS PRIVATE LIMITED [Active] CIN = U70109WB2011PTC158740

Company & Directors' Information:- M M REALTORS P LTD [Strike Off] CIN = U70101TN1995PTC033675

Company & Directors' Information:- R C A AND CO LLP [Active] CIN = AAU-3441

Company & Directors' Information:- D B Y & CO LLP [] CIN = AAF-3364

Company & Directors' Information:- T. G. REALTORS PRIVATE LIMITED [Active] CIN = U45200WB2007PTC112855

Company & Directors' Information:- C A N V A S & CO LLP [] CIN = AAG-1661

Company & Directors' Information:- E I U INDIA LLP [] CIN = AAG-0189

Company & Directors' Information:- S S S R & COMPANY LLP [Active] CIN = AAS-6238

Company & Directors' Information:- J M G REALTORS PRIVATE LIMITED [Active] CIN = U70100MH1996PTC100890

Company & Directors' Information:- G. M. REALTORS PVT. LTD. [Active] CIN = U70101WB1995PTC067365

Company & Directors' Information:- N. K. REALTORS PRIVATE LIMITED [Active] CIN = U45201WB2001PTC092929

Company & Directors' Information:- B N REALTORS PRIVATE LIMITED [Active] CIN = U45201DL2006PTC144765

Company & Directors' Information:- S. M. REALTORS PVT. LTD. [Active] CIN = U70101WB1995PTC067366

Company & Directors' Information:- INDIA CORPORATION PRIVATE LIMITED [Active] CIN = U65990MH1941PTC003461

Company & Directors' Information:- M. T. REALTORS PRIVATE LIMITED [Active] CIN = U70100CT2009PTC021458

Company & Directors' Information:- K K REALTORS PRIVATE LIMITED [Strike Off] CIN = U70109DL1997PTC085207

Company & Directors' Information:- B B REALTORS PRIVATE LIMITED [Active] CIN = U45201DL2004PTC131024

Company & Directors' Information:- V I P REALTORS PRIVATE LIMITED [Active] CIN = U70101MH2007PTC174852

Company & Directors' Information:- G. D. REALTORS PRIVATE LIMITED [Active] CIN = U45202MH2008PTC186324

Company & Directors' Information:- A V REALTORS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U45201OR2012PTC015312

Company & Directors' Information:- B S REALTORS PRIVATE LIMITED [Active] CIN = U70101TN2007PTC065393

Company & Directors' Information:- M S S REALTORS PRIVATE LIMITED [Active] CIN = U70101TZ2007PTC013891

Company & Directors' Information:- P. J. REALTORS PRIVATE LIMITED [Strike Off] CIN = U70100WB2007PTC121022

Company & Directors' Information:- S R K REALTORS PRIVATE LIMITED [Active] CIN = U45400DL2008PTC183734

Company & Directors' Information:- M R S REALTORS PRIVATE LIMITED [Strike Off] CIN = U45200DL2008PTC179675

Company & Directors' Information:- J P S REALTORS PRIVATE LIMITED [Active] CIN = U70101DL2004PTC128883

Company & Directors' Information:- CALICUT REALTORS PRIVATE LIMITED [Strike Off] CIN = U70101KL1997PTC011478

Company & Directors' Information:- M B S P & CO LLP [] CIN = AAI-4025

Company & Directors' Information:- Y N G AND CO LLP [] CIN = AAJ-6096

Company & Directors' Information:- ECOIRIA LLP [Active] CIN = AAO-2501

Company & Directors' Information:- V S K A & COMPANY LLP [Active] CIN = AAU-5542

Company & Directors' Information:- F A M S & CO LLP [Active] CIN = AAU-9603

Company & Directors' Information:- N K R G AND CO LLP [Active] CIN = AAX-4256

Company & Directors' Information:- H N C P & CO LLP [Active] CIN = AAT-5981

Company & Directors' Information:- V G R A N D & CO LLP [Under Process Of Strike Off] CIN = AAO-5777

Company & Directors' Information:- S N REALTORS PRIVATE LIMITED [Active] CIN = U45201DL2005PTC134752

Company & Directors' Information:- REALTORS PRIVATE LIMITED [Active] CIN = U45200BR1986PTC002351

Company & Directors' Information:- R J REALTORS PRIVATE LIMITED [Active] CIN = U70109WB2011PTC168037

Company & Directors' Information:- M. L. REALTORS PRIVATE LIMITED [Active] CIN = U45201MH2010PTC203043

Company & Directors' Information:- L. M. REALTORS PRIVATE LIMITED [Active] CIN = U45202KL2007PTC022412

Company & Directors' Information:- B R REALTORS PVT LTD [Strike Off] CIN = U70101PB1989PTC009399

Company & Directors' Information:- V V REALTORS (INDIA) PRIVATE LIMITED [Active] CIN = U45201TZ2004PTC011135

Company & Directors' Information:- D H REALTORS PRIVATE LIMITED [Strike Off] CIN = U45400MH2004PTC148011

Company & Directors' Information:- R H REALTORS PRIVATE LIMITED [Active] CIN = U70102MH2007PTC176509

Company & Directors' Information:- G N M REALTORS PRIVATE LIMITED [Active] CIN = U70100MH1999PTC119688

Company & Directors' Information:- N & N REALTORS PRIVATE LIMITED [Strike Off] CIN = U74999MH2015PTC261338

Company & Directors' Information:- K T REALTORS PRIVATE LIMITED [Active] CIN = U45300MH2007PTC171035

Company & Directors' Information:- N R R REALTORS PRIVATE LIMITED [Active] CIN = U70101TG2007PTC054579

Company & Directors' Information:- A K C REALTORS PRIVATE LIMITED [Strike Off] CIN = U70100UP2014PTC064025

Company & Directors' Information:- F. M. REALTORS PRIVATE LIMITED [Active] CIN = U45400WB2011PTC159512

Company & Directors' Information:- C. R. REALTORS PRIVATE LIMITED [Active] CIN = U45400DL2011PTC222823

Company & Directors' Information:- B K G REALTORS PRIVATE LIMITED [Strike Off] CIN = U74899DL2005PTC141569

Company & Directors' Information:- P. A. REALTORS PRIVATE LIMITED [Strike Off] CIN = U70101DL2010PTC204362

Company & Directors' Information:- HI-LITE REALTORS (INDIA) PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U70102KL2007PTC020974

Company & Directors' Information:- G-REALTORS PRIVATE LIMITED [Active] CIN = U70109PN2019PTC188290

Company & Directors' Information:- REALTORS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U70101TN1993PTC024502

Company & Directors' Information:- R S A C & CO LLP [Active] CIN = AAX-1702

Company & Directors' Information:- A B D AND CO LLP [] CIN = AAG-4228

Company & Directors' Information:- D G K T & CO LLP [Active] CIN = AAY-0763

Company & Directors' Information:- R H D B & CO LLP [] CIN = AAF-9564

Company & Directors' Information:- N J S R & CO LLP [Active] CIN = AAS-6904

Company & Directors' Information:- D N R REALTORS PRIVATE LIMITED [Strike Off] CIN = U45201DL2006PTC144641

Company & Directors' Information:- M S T S AND CO LLP [] CIN = AAJ-9789

Company & Directors' Information:- A G N & CO LLP [Active] CIN = AAT-3343

Company & Directors' Information:- A H S G & CO LLP [Active] CIN = AAU-8429

Company & Directors' Information:- J K J S & CO. LLP [] CIN = AAI-5880

Company & Directors' Information:- H D REALTORS PRIVATE LIMITED [Active] CIN = U70101DL2005PTC135107

Company & Directors' Information:- Z. A. REALTORS PRIVATE LIMITED [Active] CIN = U70109WB1978PTC031644

Company & Directors' Information:- K H REALTORS PRIVATE LIMITED [Active] CIN = U45200MH2007PTC168987

Company & Directors' Information:- U P REALTORS PRIVATE LIMITED [Active] CIN = U45200UP2010PTC069119

Company & Directors' Information:- N. D. S. S. REALTORS PRIVATE LIMITED [Strike Off] CIN = U70109WB2012PTC171684

Company & Directors' Information:- I M REALTORS PRIVATE LIMITED [Active] CIN = U45200DL2007PTC157985

Company & Directors' Information:- A B A M & CO. LLP [] CIN = AAF-2113

Company & Directors' Information:- M N S H & CO LLP [] CIN = AAG-4390

Company & Directors' Information:- T & R INDIA LLP [] CIN = AAH-4079

Company & Directors' Information:- S G S R & CO LLP [] CIN = AAH-3391

Company & Directors' Information:- D M M & COMPANY LLP [] CIN = AAJ-7431

Company & Directors' Information:- Y S K AND CO LLP [Active] CIN = AAN-5713

Company & Directors' Information:- J K K & COMPANY LLP [Active] CIN = AAX-1522

Company & Directors' Information:- K L S AND CO LLP [] CIN = AAJ-7210

Company & Directors' Information:- A Y K J & CO LLP [Active] CIN = AAS-7373

Company & Directors' Information:- K N A AND CO LLP [Active] CIN = AAU-0083

Company & Directors' Information:- H S K & CO LLP [Active] CIN = AAT-9072

Company & Directors' Information:- S D U AND CO LLP [Active] CIN = AAM-9609

Company & Directors' Information:- I P REALTORS PRIVATE LIMITED [Strike Off] CIN = U70100PB2003PTC026497

Company & Directors' Information:- V H C I REALTORS PRIVATE LIMITED [Active] CIN = U45200PN2013PTC149734

Company & Directors' Information:- M. Y. REALTORS PRIVATE LIMITED [Strike Off] CIN = U70109MH2007PTC169892

Company & Directors' Information:- R B REALTORS PRIVATE LIMITED [Strike Off] CIN = U70200MH2006PTC161052

Company & Directors' Information:- O D C REALTORS PRIVATE LIMITED [Strike Off] CIN = U70200PN2013PTC146383

Company & Directors' Information:- S C K REALTORS PRIVATE LIMITED [Strike Off] CIN = U70102MH2004PTC143962

Company & Directors' Information:- S J REALTORS PRIVATE LIMITED [Strike Off] CIN = U70102MH2004PTC147672

Company & Directors' Information:- A J REALTORS PRIVATE LIMITED [Active] CIN = U70102MH2010PTC203187

Company & Directors' Information:- G K REALTORS PRIVATE LIMITED [Active] CIN = U45200MH2003PTC143408

Company & Directors' Information:- J B REALTORS PRIVATE LIMITED [Active] CIN = U70100MH2004PTC150207

Company & Directors' Information:- J K REALTORS PRIVATE LIMITED [Strike Off] CIN = U70101MH2006PTC159915

Company & Directors' Information:- V AND V REALTORS PRIVATE LIMITED [Active] CIN = U70101MH2003PTC142738

Company & Directors' Information:- N A REALTORS PRIVATE LIMITED [Active] CIN = U70101MH2012PTC238593

Company & Directors' Information:- M. H. REALTORS PRIVATE LIMITED [Under Process of Striking Off] CIN = U45207MH2010PTC199896

Company & Directors' Information:- L V REALTORS PRIVATE LIMITED [Strike Off] CIN = U45400TG2008PTC060233

Company & Directors' Information:- A R S N REALTORS INDIA PRIVATE LIMITED [Strike Off] CIN = U70102TZ2012PTC018053

Company & Directors' Information:- S K A REALTORS PRIVATE LIMITED [Active] CIN = U70102TG2008PTC059733

Company & Directors' Information:- C L R REALTORS PRIVATE LIMITED [Strike Off] CIN = U45209TG2011PTC076073

Company & Directors' Information:- K N S REALTORS PRIVATE LIMITED [Active] CIN = U45400DL2007PTC167521

Company & Directors' Information:- S R D REALTORS PRIVATE LIMITED [Strike Off] CIN = U45400DL2008PTC177420

Company & Directors' Information:- K Y REALTORS PRIVATE LIMITED [Strike Off] CIN = U74999DL2005PTC135122

Company & Directors' Information:- H G REALTORS PRIVATE LIMITED [Active] CIN = U45201DL2003PTC122114

Company & Directors' Information:- A S G REALTORS PRIVATE LIMITED [Active] CIN = U45201DL2004PTC131531

Company & Directors' Information:- G C REALTORS PRIVATE LIMITED [Active] CIN = U45201DL2005PTC140925

Company & Directors' Information:- G. S. M. REALTORS PRIVATE LIMITED [Active] CIN = U70200DL2008PTC180163

Company & Directors' Information:- V P G REALTORS PRIVATE LIMITED [Strike Off] CIN = U70200DL2008PTC182214

Company & Directors' Information:- B K N REALTORS PRIVATE LIMITED [Strike Off] CIN = U70200DL2011PTC225719

Company & Directors' Information:- R S G REALTORS PRIVATE LIMITED [Active] CIN = U70109DL2007PTC163328

Company & Directors' Information:- G S R REALTORS PRIVATE LIMITED [Active] CIN = U70109DL2009PTC197472

Company & Directors' Information:- S G REALTORS PRIVATE LIMITED [Strike Off] CIN = U45200DL2008PTC184117

Company & Directors' Information:- B AND S REALTORS PRIVATE LIMITED [Active] CIN = U70101DL2003PTC121306

Company & Directors' Information:- R AND N REALTORS PRIVATE LIMITED [Strike Off] CIN = U70101DL2005PTC142028

Company & Directors' Information:- A. S. REALTORS PRIVATE LIMITED [Active] CIN = U70101DL2011PTC214332

Company & Directors' Information:- L D REALTORS PRIVATE LIMITED [Active] CIN = U45200MP2009PTC022474

Company & Directors' Information:- K N A REALTORS PRIVATE LIMITED [Strike Off] CIN = U70200HR2013PTC048577

Company & Directors' Information:- M G REALTORS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U70100KA2013PTC069038

Company & Directors' Information:- K J REALTORS PRIVATE LIMITED [Active] CIN = U55101KL2014PTC037123

Company & Directors' Information:- N S REALTORS PRIVATE LIMITED [Active] CIN = U45201TR2020PTC013788

Company & Directors' Information:- LITE PRIVATE LIMITED [Strike Off] CIN = U99999MH1956PTC009846

Company & Directors' Information:- A N REALTORS PRIVATE LIMITED [Strike Off] CIN = U70101DL2006PTC156218

Company & Directors' Information:- A P A R & CO LLP [Active] CIN = AAS-8336

Company & Directors' Information:- A A M K & CO LLP [Active] CIN = AAT-0385

Company & Directors' Information:- V U D & CO LLP [Active] CIN = AAT-1391

Company & Directors' Information:- V V R REALTORS LLP [Active] CIN = AAC-4657

Company & Directors' Information:- C L C REALTORS LLP [Defunct] CIN = AAC-9188

Company & Directors' Information:- A K M W AND CO LLP [Active] CIN = AAF-4352

Company & Directors' Information:- H R S REALTORS LLP [] CIN = AAD-4034

Company & Directors' Information:- D M REALTORS LLP [] CIN = AAE-2061

Company & Directors' Information:- M B D & CO LLP [] CIN = AAG-6725

Company & Directors' Information:- S R J N & CO LLP [] CIN = AAH-0969

Company & Directors' Information:- A T M S & CO LLP [] CIN = AAH-2210

Company & Directors' Information:- J J J AND COMPANY LLP [] CIN = AAH-6513

Company & Directors' Information:- B G K & CO LLP [] CIN = AAI-2849

Company & Directors' Information:- M N K D & CO LLP [] CIN = AAI-9526

Company & Directors' Information:- D S R V AND CO LLP [] CIN = AAJ-5358

Company & Directors' Information:- K D M AND CO LLP [] CIN = AAJ-9144

Company & Directors' Information:- S P K G & CO LLP [] CIN = AAK-1705

Company & Directors' Information:- V D S R & CO LLP [] CIN = AAK-2237

Company & Directors' Information:- M A S P N & CO LLP [] CIN = AAK-4575

Company & Directors' Information:- A T K REALTORS LLP [] CIN = AAL-2626

Company & Directors' Information:- N P K & COMPANY LLP [] CIN = AAL-7453

Company & Directors' Information:- O P M REALTORS LLP [] CIN = AAL-7574

Company & Directors' Information:- J B S K & CO LLP [Active] CIN = AAN-2033

Company & Directors' Information:- D R P B AND CO LLP [Active] CIN = AAN-7871

Company & Directors' Information:- PALVIT DEVELOPERS LLP [Active] CIN = AAO-3310

Company & Directors' Information:- N G V R AND COMPANY LLP [Active] CIN = AAO-4093

Company & Directors' Information:- J A S N & CO LLP [Active] CIN = AAP-0336

Company & Directors' Information:- R S A G AND CO LLP [Active] CIN = AAP-1444

Company & Directors' Information:- P R P A & COMPANY LLP [Active] CIN = AAT-7868

Company & Directors' Information:- S M B C & COMPANY LLP [Active] CIN = AAU-0557

Company & Directors' Information:- A G REALTORS LLP [Active] CIN = AAV-1573

Company & Directors' Information:- L M R K & CO LLP [Active] CIN = AAV-4030

Company & Directors' Information:- S L B M AND CO LLP [Active] CIN = AAV-4289

Company & Directors' Information:- V K & COMPANY LLP [Active] CIN = AAW-7564

Company & Directors' Information:- D A M & CO LLP [Active] CIN = AAW-8134

Company & Directors' Information:- N A D & CO LLP [Active] CIN = AAW-9504

Company & Directors' Information:- A B R & CO LLP [Active] CIN = AAX-0331

Company & Directors' Information:- V H P A & CO LLP [Active] CIN = AAY-1712

Company & Directors' Information:- N C A P & COMPANY LLP [Active] CIN = AAY-2026

Company & Directors' Information:- B M P S & CO LLP [Active] CIN = AAW-9364

Company & Directors' Information:- J K J & CO LLP [] CIN = AAE-5439

Company & Directors' Information:- S G C O & CO LLP [] CIN = AAI-0379

Company & Directors' Information:- G P S & CO LLP [] CIN = AAI-0872

Company & Directors' Information:- K K A B & CO LLP [] CIN = AAJ-3296

Company & Directors' Information:- C S D AND CO LLP [] CIN = AAJ-4629

Company & Directors' Information:- M P G V & CO LLP [] CIN = AAJ-5351

Company & Directors' Information:- A T S G & CO LLP [] CIN = AAK-3751

Company & Directors' Information:- G G S H & CO. LLP [] CIN = AAL-8083

Company & Directors' Information:- J N S V & CO LLP [Active] CIN = AAM-6900

Company & Directors' Information:- S P K T & CO LLP [Active] CIN = AAN-7572

Company & Directors' Information:- S H A & CO LLP [Active] CIN = AAO-4028

Company & Directors' Information:- R S S P K & CO LLP [Under Process Of Strike Off] CIN = AAR-2109

Company & Directors' Information:- A A S S & COMPANY LLP [Active] CIN = AAT-4426

Company & Directors' Information:- R R S J & CO LLP [Active] CIN = AAV-8062

Company & Directors' Information:- A R B R & CO LLP [Active] CIN = AAX-6334

Company & Directors' Information:- S K B & COMPANY LLP [Active] CIN = AAT-5051

Company & Directors' Information:- P R S S & CO LLP [Active] CIN = AAW-2115

Company & Directors' Information:- G A S A & CO LLP [Active] CIN = AAU-4365

Company & Directors' Information:- S P A S AND CO LLP [Active] CIN = AAS-9005

Company & Directors' Information:- S K R AND COMPANY LLP [Active] CIN = AAB-9330

Company & Directors' Information:- I-CITY LLP [] CIN = AAH-0069

Company & Directors' Information:- C S AND CO LLP [] CIN = AAL-5204

Company & Directors' Information:- M M G S AND CO LLP [Active] CIN = AAW-8857

Company & Directors' Information:- A J M S & CO LLP [Active] CIN = AAS-6794

Company & Directors' Information:- S B S S & CO LLP [] CIN = AAG-2178

Company & Directors' Information:- P Y S & CO LLP [] CIN = AAG-9715

Company & Directors' Information:- P U M & CO LLP [Under Process Of Strike Off] CIN = AAP-1869

Company & Directors' Information:- P V R A & CO LLP [Active] CIN = AAP-2457

Company & Directors' Information:- K S N C & CO LLP [Active] CIN = AAQ-8095

Company & Directors' Information:- A R N P AND CO LLP [Active] CIN = AAS-7063

Company & Directors' Information:- N M G K & COMPANY LLP [Active] CIN = AAU-2181

Company & Directors' Information:- S H A P AND COMPANY LLP [Active] CIN = AAU-5309

Company & Directors' Information:- B K Y & CO LLP [Active] CIN = AAU-7172

Company & Directors' Information:- B R D P & CO LLP [Active] CIN = AAV-4924

Company & Directors' Information:- S R B A & CO LLP [] CIN = AAF-9001

Company & Directors' Information:- C S M & CO LLP [Active] CIN = AAW-1462

Company & Directors' Information:- A C C A & CO LLP [] CIN = AAF-2112

Company & Directors' Information:- K A M AND CO LLP [Active] CIN = AAU-7380

Company & Directors' Information:- S C M K & CO LLP [Active] CIN = AAT-2422

Company & Directors' Information:- K & A REALTORS LLP [] CIN = AAG-4902

    WP(C). No. 7531 of 2017

    Decided On, 14 June 2018

    At, High Court of Kerala

    By, THE HONOURABLE MR. JUSTICE P.B. SURESH KUMAR

    For the Petitioner: M.P. Shameem Ahamed, Cyriac Tom, S.K. Saju, Advocates. For the Respondents: P. Ravindranath, Special Government Pleader.



Judgment Text

1. Exhibits P10 and P16 orders issued under the Kerala Building Tax Act, 1975 (the Act), are under challenge in the writ petition.

2. The petitioner is a firm engaged in the business of construction and sale of commercial buildings. During 2010, the petitioner announced a building project consisting of 338 independent units in a property owned by them. Exhibit P1 is the building permit obtained by the petitioner for construction of the said building. As the units in the building were intended to be sold to third parties and as the petitioner was contemplating to construct the building with the money received from prospective purchasers of the units, they started entering into agreements with prospective buyers for sale of the units as also the undivided rights in the property. Simultaneously, the petitioner commenced the construction of the building also making use of the advance and the periodical payments received from the prospective buyers. The petitioner could not sell all the units and they have, therefore, decided to hold the unsold units in their name. The construction of the building was completed in the year 2014. On completion of the construction of the building, sale deeds have been executed by the petitioner in favour of the purchasers who have paid the price in full and came forward to get the sale deed. It is stated that by the petitioner that some of the persons to whom units have been sold are yet to come forward to get the sale deeds of their respective holdings and sale deeds were consequently not executed in their favour. It is also stated some of the petitioners to whom units have been sold are to make the full payments and therefore, sale deeds in their favour will be executed when they make the full payment.

3. According to the petitioner, the units which have been constructed for others with the funds provided by them have to be assessed under the Act in their name and the rest have to be assessed in the name of the petitioner. The assessing authority, however, assessed the entire building in the name of the petitioner in terms of Exhibit P5 order. Exhibit P5 order was interfered with by this Court in W.P.(C) No. 7947 of 2016 and the assessing authority was directed to consider whether the units are liable to be treated as independent buildings for the purpose of assessment under the Act. Exhibit P6 is the judgment rendered by this court in the said writ petition. The building was assessed even thereafter in the name of the petitioner holding that Explanation 2 to Section 2(e) of the Act relied on by the petitioner to contend that the units are treated as independent buildings does not apply to commercial buildings. Exhibit P10 is the order issued by the assessing authority in this connection. In Exhibit P10, the assessing authority has also held that since the buyers do not get a right in the property in terms of the arrangement entered into by the petitioner with them till the construction of the building is completed, the units cannot be treated as independent buildings belonging to them for assessment under the Act. The petitioner though challenged Exhibit P10 order in appeal, the appellate authority confirmed the said order holding that the materials on record do not indicate that the cost of construction of the building was met by persons who have purchased units in the building. Exhibit P16 is the order issued by the appellate authority in this connection. As noted, the petitioner is aggrieved by Exhibits P10 and P16 orders.

4. A counter affidavit has been filed on behalf of the respondents. At the outset, it is contended by the respondents in the counter affidavit that insofar as the petitioner has an alternative remedy by way of revision under Section 13 of the Act against Exhibit P16 order, the writ petition is not maintainable. It is also contended by the respondents that neither the petitioner nor the persons to whom the petitioner sold the units have produced documents to show that the building has been constructed with the funds provided by all of them together. Placing reliance on Exhibit R2(a) series property tax receipts issued by the local authority in the name of one of the partners of the petitioner in respect of the units in the building, it is also contended by the respondents that the case of the petitioner that they have constructed the building with the funds provided by the persons to whom the units have been sold cannot be accepted. It is also contended by the respondents that the sale agreements relied on by the petitioner could not be acted upon as all of them are unregistered documents and some among them were found to be false.

5. The petitioner filed a reply affidavit meeting the contentions raised by the respondents in the counter affidavit. In the reply affidavit, it is asserted by the petitioner that they have made available before the assessing authority the building permit, the agreements for sale executed by them, the occupancy certificate of the building, bank statements and the sale deeds executed by them to establish that the building has been constructed with the funds received from the persons to whom the units in the building have been sold by them.

6. The matter was heard in part on 17.1.2018. In the course of hearing, it was revealed that completion certificate of the building was issued by the local authority on 27/5/2014. After hearing the parties for quite sometime on that day, this Court passed an interim order directing the petitioner to file a statement indicating the particulars of the agreements entered into by them with the prospective buyers of units before and after the completion of the construction of the building, as also the particulars of the sale deeds executed in furtherance to the said agreements before and after the completion of the construction of the building. In response to the said interim order, the petitioner has made available Exhibits P23 to P25 additional documents.

7. Heard the learned counsel for the petitioner as also the learned Special Government Pleader (Taxes) for the State.

8. The writ petition was admitted on 07.03.2017. This Court also passed an interim order on that day staying the proceedings for realization of the assessed tax from the petitioner. The respondents have filed their counter affidavit on 30.03.2017. The petitioner has filed a reply on 23.05.2017 to the counter affidavit filed by the respondents. It is held time and again by this Court that when a writ petition is admitted and the respondents have chosen to file their counter affidavit in the matter, it may not be appropriate to dismiss the writ petition as not maintainable after considerable lapse of time on the ground of alternative remedy. Further, it is trite that existence of alternative remedy is not a bar for this court to entertain a writ petition on merits, in appropriate cases. In the circumstances, I am of the view that it is inappropriate at this stage of the proceedings to dismiss the writ petition as not maintainable.

9. Though various contentions have been raised by the respondents in the counter affidavit filed in the matter, in a proceedings of this nature, this Court is expected to consider only the sustainability or otherwise of the reasons stated in the impugned orders [See Mohinder Singh Gill and another v. The Chief Election Commissioner, New Delhi and others (AIR 1978 SC 851)]. As noted, the assessing authority declined to treat the independent units in the building as separate buildings for the purpose of assessment under the Act for two reasons. The first reason is that Explanation 2 to Section 2(e) of the Act does not apply to commercial buildings. The second reason is that persons to whom the petitioner sold the units in the building would acquire a right in the property only after completion of the construction of the building and therefore, the building cannot be treated as constructed by its owners. Coming to Exhibit P16 order, the appellate authority though found that the building has to be assessed having regard to Explanation 2 to Section 2(e) of the Act, declined to interfere with Exhibit P10 order on the ground that the petitioner has not established that the cost of construction of the building was met by persons who have purchased the units in the building. The findings rendered by the authorities as referred to above are mutually destructive. While the assessing authority accepts the fact that the petitioner received amounts from persons to whom they agreed to sell the units, the appellate authority has taken the stand that the petitioner has not established the said fact. Be that as it may, according to me, the issues in dispute between the parties can be resolved without going much into the factual issues.

10. Before dealing with the facts of this case, it is necessary to refer to the ground realities prevailing in the State in the field of construction of the buildings of the instant nature. Multi-storied buildings, both commercial and residential, are generally constructed by developers, either after purchasing land in their name or after entering into development agreements with the owners of the lands. It is common knowledge that a developer may not be able to sell all the units in the building before commencing the construction. The practice, therefore, is that the construction of the building would be started with the funds of the developer and in the course of construction, the developer would enter into either agreements with the prospective buyers for sale of the undivided right in the property as also for construction of their portion of the building and receive periodical payments depending on the progress of the work and on completion of the construction, sale deeds will be executed in favour of the buyers of the units.

11. Now I shall come to the statutory provisions. The provisions contained in Sections 7 and 9 of the Act indicate beyond doubt that taxable event is completion of the construction of the building and the liability to pay tax is on the owner of the building. Section 2(e) of the Act defines 'building'. Explanation 2 to Section 2(e) of the Act clarifies that where a building consists of different apartments or flats owned by different persons and the cost of construction of the building was met by all such persons jointly, each such apartment or flat shall be deemed to be a separate building for the purpose of the Act. Explanation 2 referred to above reads thus:

'Explanation 2 - Where a building consists of different apartments or flats owned by different persons and the cost of construction of the building was met by all such persons jointly, each such apartment or flat shall be deemed to be a separate building.'

If Explanation 2 to Section 2(e) is understood in the light of Sections 7 and 9 of the Act, it is clear that when a building consisting of different apartments or flats is constructed jointly by different persons, each contributing to the cost of construction of his/her respective units, each unit has to be assessed in the name of its owner. In other words, the object of Explanation 2 to Section 2(e) of the Act is to ensure that the building is assessed only in the name of the person to whom it belongs. It is on account of the said reason that this Court passed Exhibit P6 judgment directing the assessing authority to consider whether the building is liable to be treated as a composite one or different individual units for the purpose of assessment under the Act. If one would apply the same reasoning, there is no difficulty in holding that if the building is one constructed by a developer for another, the same has to be assessed in the name of the person for whom the same was constructed. The owner may get right in the property before or after the completion of construction. The same is not decisive at all in the matter of deciding the issue whether the independent units in the buildings are to be treated as separate buildings for the purpose of assessment under the Act. Similar view is seen taken by this Court in Balu v. State of Kerala [1994(2) KLT 42]. Paragraph 3 of the said judgment reads thus:

3. The sole question for decision is whether the assessment of the entire building consisting of twenty two flats as one unit is legal and valid. There is no dispute about the facts of the case. The building is an integral one consiting of twenty two flats. It is a multistoryed one. The land belongs to the various flat owners in coownership, after the transfer effected to them of the undivided interest in the land, the transfer being effected after the construction of the flats was complete. What Explanation 2 lays down is that if a building consists of different apartments or flats owned by different persons, and the cost of construction of the building is met by such persons jointly, each apartment or flat shall be deemed to be a separate building. The ingredients of the Explanation are (a) the existence of a building, (b) that building must consist of different apartments or flats, (c) the apartments or flats must be owned by different persons and (d) the cost of construction of the building should be met by such persons jointly. If these ingredients concur, each of the apartments or flats will be deemed to be a separate building, though the building is one structurally and there is an integral connection between the various parts of the building. The Explanation in effect splits on otherwise integral unit or building into multiple buildings, liable to be assessed separately. It would have been otherwise going by the main part of the definition alone. Evidently this has been done to encourage construction of apartments and flats and to alleviate the burden that will otherwise fall heavily by assessing the entire building as one unit. The fact that the undivided interest in the land is transferred only subsequent to the construction of the flats is in my opinion, irrelevant in deciding on the applicability of Explanation 2. The building in this case therefore satisfies the conditions of Explanation 2 to S.2(e). The assessing authority has not given any reasons in Ext.P7 to deny the benefit of separate assessment to the flat owners in this case, or any justification for assessing the entire building as one unit on the developer. Such assessments without keeping in mind the basic philosophy underlying the Explanation will only act as a damper to such construction activity in the State.'

(underline supplied)

Section 7 of the Act provides for furnishing of the return by the owner of the building for the purpose of assessment. Section 8 of the Act provides that if a person has not furnished the return within the time stipulated, he may furnish the return at any time before the assessment is made. Section 9 of the Act provides for assessment in cases where return is filed and also in cases where return is not filed. In other words, as far as multi-storied buildings consisting of independent units are concerned, it appears to me that the scheme of the statute is that after completion of the construction, the owner has to obtain conveyance deed in respect of the unit from the developer and file the return. In case the return is not filed, the owner has time till the time of assessment for obtaining conveyance deed and for filing return. In other words, in cases where transfer of property is not effected before the assessment proceedings, as the obligation in terms of the statute to pay tax for the building is on the owner of the building and as the agreement for sale does not confer any title on the agreement holder, such units cannot be assessed in the name of the persons with whom the developer has entered into the agreement for sale, for, the same cannot be treated as units owned by such persons. It is, therefore, to be clarified that conveyance deeds have to be obtained at any rate by the owners concerned before the assessment of the building. This is the only plausible view which can be taken in a matter like this since it is not certain that the developer would certainly convey ownership of the unit to persons with whom they have entered into agreements for sale after the assessment. If for some reason, the agreement holder does not make the payment in full, the developer may not convey ownership of the unit to him and the assessing authority is not expected to wait until appropriate conveyance deed is executed by the developer in respect of all the units constructed by them.

12. Reverting to the facts of the case, it is seen that in compliance with the interim order passed by this Court on 17.01.2018, the petitioner has filed an affidavit stating that they had entered into agreements with third parties for sale of only 224 units out of 338 units constructed by them. Insofar as the taxable event under the Act is completion of the construction of the building, the units in respect of which there were no agreements before completion of the construction of the building are to be treated as constructed by the petitioner themselves and the said units are, therefore, to be assessed in the name of the petitioner. As far as units in respect of which the petitioner had entered into agreements for sale with third parties, it has to be seen further as to whether conveyance deeds have been executed in their favour before the date of assessment, which in the instant case is 02.02.2016, the date on which Exhibit P5 order was issued. Needl

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ess to say that if conveyance deeds have been executed in furtherance to the agreements for sale before the date of assessment, such units are certainly to be assessed in the name of its owners. The petitioner has a case that amounts have been paid by third parties to them on oral arrangements to purchase units in the building. Such buildings of course, can be assessed in the name of third parties, provided conveyance deeds have been executed in respect of the same by the petitioner before 2.2.2016, if the owners do not object such assessment. Needless also to say that the remaining units among the said 224 units are to be assessed in the name of the petitioner. In the result, the writ petition is disposed of as follows: i) Ext.P10 order of the assessing authority and Ext.P16 order of the appellate authority will stand set aside. ii) The assessing authority shall ascertain from out of the 224 units in the building, in respect of which the petitioner claims that they have entered into agreements with third parties for sale before 27.05.2014 as mentioned in the affidavit filed by them before this Court in compliance with the interim order dated 17th January, 2018, the particulars of the units in respect of which conveyance deeds have been executed before 02.02.2016 and assess the said units in the name of its respective owners after issuing notice to them. Units in respect of which conveyance deeds have been executed before 02.02.2016 without there being any written agreements shall also be assessed in the name of the owners, with notice to them, if the owners do not raise any objection against such assessments. If persons who have obtained conveyance deeds before 02.02.2016 dispute their liability to pay tax, such disputes shall be independently decided. iii) The assessing authority shall assess all the remaining units in the building in the name of the petitioner with notice to them.
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