Allowed

Beebeerakath Nafeesa v. State of Kerala

Kerala HC25 Oct 2013WP(C)/6452/2010

Case brief

AI extract

What is this about?

Court held petitioner liable to pay Luxury Tax under Section 5A of Kerala Building Tax Act, 1975 relying on State of Kerala v. Abdulla. Allowed payment in four monthly instalments starting 01.12.2013 and deferred coercive proceedings.

What did the court decide?

Petitioner permitted to pay balance Luxury Tax amount in four equal monthly instalments starting from 01.12.2013. Coercive proceedings halted if instalments are paid promptly.

Beebeerakath Nafeesa Vs State of Kerala — Property and Title | Kerala HC (2013)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT:

¶3

THE HONOURABLE MR.JUSTICE V.CHITAMBARESH

¶4

FRIDAY, THE 25TH DAY OF OCTOBER 2013/3RD KARTHIKA, 1935

¶5

WP(C).No. 6452 of 2010 (F)

¶6

PETITIONER(S):

¶7

BEEBEERAKATH NAFEESA

¶8

W/O.SALAVUDHEEN.K, AGED 38 YEARS, SREEKANDAPURAM AMSOM DESOM, TALIPARAMBA TALUK, KANNUR DISTRICT.

¶9

BY ADV. SRI.P.U.SHAILAJAN

¶10

RESPONDENT(S):

¶11

1. STATE OF KERALA REPRESENTED BY DISTRICT COLLECTOR, KANNUR.

¶12

2. TAHSILDAR, TALIPARAMBA TALUK, KANNUR DISTRICT.

¶13

3. VILLAGE OFFICER,

¶14

SREEKANDAPURAM VILLAGE, KANNUR DISTRICT.

¶15

BY SR. GOVERNMENT PLEADER SRI. MANOJ P. KARIYACHAN

¶16

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶17

DCS

¶18

WP(C).No. 6452 of 2010 (F)

¶19

APPENDIX

¶20

PETITIONER(S)' EXHIBITS

¶21

EXHIBIT P1 COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 13.1.2009 UNDER SECTION 10 OF THE KERALA BUILDING TAX ACT, 1975

¶22

EXHIBIT P2 COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT NO. C3.3200/2008 DATED 13.01.2009

¶23

EXHIBIT P3 COPY OF THE RECEIPT DATED 15.10.97 FOR AN AMOUNT OF RS. 1,500/-

¶24

EXHIBIT P4 COPY OF THE RECEIPT DATED 19.12.2009 FOR AN AMOUNT OF RS. 9,765/-

¶25

EXHIBIT P5 COPY OF THE CERTIFICATE ISSUED BY THE PANCHAYATH SECRETARY CERTIFYING THAT THE GROUND FLOOR OF THE BUILDING WAS CONSTRUCTED PRIOR TO 1.4.97

¶26

EXHIBIT P6 COPY OF THE MEDICAL CERTIFICATE DATED 31.12.2009 ISSUED TO PETITIONER BY DR. P.K.P. MAHAMOOD, M.B.B.S.

¶27

RESPONDENT(S)' EXHIBITS:- NIL

/TRUE COPY/

P.A. TO JUDGE

DCS

V.CHITAMBARESH,J.

¶32

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

¶33

W.P.(C) No.6452 of 2010

¶34

------------------------------------- Dated this the 25^th day of October, 2013

¶35

J U D G M E N T

¶36

The issue is covered against the petitioner by the decision in State of Kerala v. Abdulla [2012 (1) KLT 178 (F.B.)] . The total plinth area of the building after the additions made since 01.04.1999 admittedly exceeds 278.7 square meters. The petitioner is therefore liable to pay Luxury Tax under Section 5A of the Kerala Building Tax Act, 1975 as held in the Full Bench decision. I however permit the petitioner to pay the balance amount due under Exts. P1 and P2 notices in four equal monthly instalments. The same shall be paid in equal monthly instalments starting from 01.12.2013.

¶37

The coercive proceedings shall be halted if the instalments are paid promptly and continue in the case of any any default by the petitioner.

¶38

The writ petition is disposed of.

¶39

SD/-

¶40

V.CHITAMBARESH JUDGE

¶41

DCS

Beebeerakath Nafeesa v. State of Kerala

Case brief

What is this about?

What did the court decide?

Beebeerakath Nafeesa v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Tennsi Joseph Vs Nabeera Beegum

Mahendra Kumar M. Vs Ramesh

Hassan Vs the Debt Recovery Tribunal

Al.Ameen Educationl Trust Vs Tahsildar

M.P.Saraswathy Vs Greater Cochin Development Authority

Mahesh.v. Vs the Calicut Co-Operative Urban Bank Ltd.