Partly allowed

K.Lakshmanan v. Dist.Collector

Kerala HC4 Oct 2013WP(C)/7969/2010

Case brief

AI extract

What is this about?

The Kerala High Court quashed an order rejecting a revision petition for alleged non-payment of building tax. The court directed the District Collector to verify the petitioner's claim of having paid 50% of the assessed tax and to reconsider the petition on merits within two months.

What did the court decide?

Ext. P8 order quashed; revision petition remanded to first respondent for reconsideration and verification of tax payment within two months.

K.Lakshmanan Vs Dist.Collector — Writ and Judicial Review | Kerala HC (2013)

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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 V.CHITAMBARESH

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FRIDAY, THE 4TH DAY OF OCTOBER 2013/12TH ASWINA, 1935

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WP(C).No. 7969 of 2010 (U)

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PETITIONER :

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K.LAKSHMANAN, S/O. KUTTAPPAN ACHARI, AGED 70 YEARS, RESIDING AT 'RATNA NIVAS', MULLACKAL, ALAPPUZHA.

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BY ADVS.SRI.V.B.HARI NARAYANAN SMT.RUBY P.POULOSE

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RESPONDENT(S):

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1. DISTRICT COLLECTOR,ALAPPUZHA.

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2. REVENUE DIVISIONAL OFFICER,ALAPPUZHA.

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3. TAHSILDAR,AMBALAPPUZHA.

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R1 TO R3 BY GOVERNMENT PLEADER SRI.SHAIJ RAJ

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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sts

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WP(C)NO.7969/2010

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APPENDIX

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PETITIONER'S EXHIBITS:

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P1 COPY OF THE DEMAND NOTICE DATED 30/4/93

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P2 COPY OF THE CERTIFICATE DATED 24/8/2009

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P3 COPY OF THE SANCTION DATED 29/8/2001

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P4 COPY OF THE DEMAND NOTICE DATED 28/2/2006

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P5 COPY OF THE CERTIFICATE ISSUED BY THE MUNICIPAL SECRETARY

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P6 COPY OF THE ORDER DATED 9/6/2009

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P7 COPY OF THE REVISION PETITION DATED 22/9/2009

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P8 COPY OF THE ORDER DATED 15/2/2010 ISSUED BY 1ST RESPONDENT.

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RESPONDENT'S EXHIBITS: NIL

/TRUE COPY/

P.A.TO.JUDGE

sts

V. CHITAMBARESH, J

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W.P.(C). NO. 7969 OF 2010

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Dated this the 4^th day of October, 2013

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JUDGMENT

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Ext. P8 order rejecting the revision petition filed by the petitioner for alleged non-payment of 50% of the building tax under Section 13(4) of the Kerala Building Tax Act, 1975 is impugned. The petitioner asserts that he had deposited a sum of Rs. 51,600/- in four intalments of Rs. 12,900/- each pursuant to Ext. P1 order of assessment. The petitioner also maintains that he remitted a sum of Rs. 50,550/- on 17.04.2006 and a further sum of Rs. 24,750/- on 30.11.2009 totaling to Rs. 1,26,900/-. The plea in essence of the petitioner that 50% of the total tax assessed as per Ext. P4 order for Rs. 2,53,800/would come to Rs. 1,26,900/- which has already been paid. The grievance of the petitioner is that the first respondent has not considered Ext. P7 revision petition on merits even though he has complied with the pre-requisites under Section 13(4) of the Kerala Building Tax Act, 1975.

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I quash Ext. P8 order and remand Ext. P7 revision petition to the first respondent for reconsideration. The first respondent shall verify as to whether the petitioner has remitted 50% of the tax due to the tune of Rs. 1,26,900/- and

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W.P.(C). NO. 7969 OF 2010 2

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proceed further for disposal of the revision petition on merits. The contentions of the petitioner that only the additional plinth area could be reckoned under Section 5(3) of the Kerala Building Tax Act, 1975 and that the two structures which existed prior to the commencement of the Act shall not be reckoned are to be adverted to.

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Fresh orders shall be passed by first respondent

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within a period of two months from the date of receipt of a copy of this judgment.

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The writ petition is disposed of.

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Sd/-

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V. CHITAMBARESH JUDGE

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DCS

K.Lakshmanan v. Dist.Collector

Case brief

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K.Lakshmanan v. Dist.Collector

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