Disposed

Abdul Hakkim v. the Tahsildar & Others

Kerala HC23 Mar 2007WP(C)/2043/2007

Case brief

AI extract

What is this about?

The petitioner sought exemption from building tax for a cashew factory. The court directed the Tahsildar to refer the dispute regarding the building's status to the Government Secretary within one month for a final decision after providing the petitioner an opportunity to be heard.

What did the court decide?

Direction to refer the dispute regarding building status and tax exemption claim to the Secretary, Taxes Department, for a final order after hearing the petitioner.

Abdul Hakkim Vs the Tahsildar & Others — Service and Employment | Kerala HC (2007)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR

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FRIDAY, THE 23RD MARCH 2007 / 2ND CHAITHRA 1929

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WP(C).No. 2043 of 2007(R)

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------------------------------------

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PETITIONER:

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------------------

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ABDUL HAKKIM, S/O. MEERAN PILLAI, KUNDOORKONOTHU VEEDU, 28TH MILE, KUDAVOOR VILLAGE.

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BY ADV. SRI.T.M.ABDUL LATHEEF

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RESPONDENTS:

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-------------

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1. THE TAHSILDAR, TALUK OFFICE, CHIRAYINKEEZHU TALUK, ATTINGAL-695 101.

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2. NAVAIKULAM GRAMA PANCHAYATH, NAVAIKULAM, REPRESENTED BY SPECIAL GRADE SECRETARY, NAVAIKULAM-695 603.

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3. SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.

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BY ADV. SRI.R.S.KALKURA

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GOVERNMENT PLEADER SRI. MUHAMMED RAFIQ

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO: 2043/2007

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APPENDIX

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PETITIONER'S EXHIBITS

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EXT.P1. COPY OF THE LETTER NO. E.1. 815 DT. 3/12/2005 OF THE R2. EXT.P2. COPY OF THE NOC NO. D. 7/99 DT. 3/12/2002 BY THE R2.

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EXT.P3. COPY OF THE PETITION DT. 2/1/2007 BY THE PETITIONER BEFORE THE R1.

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EXT.P4. COPY OF THE ASSESSMENT ORDER NO. 20789/06 DT. 15/11/2006 BY THE R1.

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EXT.P5. COPY OF THE DEMAND NOTICE DT. 15/11/2006 BY THE R1.

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EXT.P6. COPY OF THE RECEIPT NO. 1822859 DT. 16/12/2006.

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EXT.P7. COPY OF THE LETTER NO. PCB/TVM-DO/COM/87/2003 DT. 3/3/03 OF THE POLLUTION CONTROL BOARD.

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EXT.P8. COPY OF THE SSI PROVISIONAL REGISTRATION.

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EXT.P9. COPY OF THE LICENSE FEE RECEIPT NO. 73 DT. 19/1/2006.

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True copy

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tga

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K.BALAKRISHNAN NAIR, J.

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W.P.(C) NO. 2043 OF 2007-R

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JUDGMENT

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The petitioner claims exemption from payment of tax under the Kerala Building Tax Act, in respect of a building having a plinth area of 1080.24 sq. metres in Navaikulam Grama Panchayat. Ext.P4 is the order assessing the building tax for the said area. According to the petitioner, it is a cashew factory and therefore, entitled to get exemption from payment of the tax.

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I heard the learned Government Pleader for the respondents also. The 1^st respondent is directed to refer the above dispute raised by the petitioner regarding the status of the building and consequential claim for exemption from payment of the tax, for the decision of the 3^rd respondent within one month from the date of production of a copy of this judgment. Upon receipt of the reference from the 1^st respondent, the 3^rd respondent will pass orders on the claim of the petitioner in accordance with law, after affording him an opportunity of being heard within three months from the date of receipt of the same. The petitioner submits, he has already paid onefourth of the tax demanded. If that be so, there will be an interim stay of

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Wpc 2043/2007 2

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further recovery of tax for a period of five months from today or till the Government take a decision as directed above, whichever is earlier.

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The Writ Petition is disposed of as above.

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23^rd March, 2007.

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K.BALAKRISHNAN NAIR, JUDGE.

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Nm/

Abdul Hakkim v. the Tahsildar & Others

Case brief

What is this about?

What did the court decide?

Abdul Hakkim v. the Tahsildar & Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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