Quashed

H.Salim v. Tahsildar, Kanayannur Taluk

Kerala HC27 Jan 2016WP(C)/2023/2016

Case brief

AI extract

What is this about?

The High Court of Kerala quashed assessment orders under the Kerala Building Tax Act passed without prior notice or personal hearing to petitioners. The court directed the 1st respondent to complete the assessment afresh while adhering to natural justice principles, including measurement presence and opportunity to be heard.

What did the court decide?

Quashed Ext.P3 series of orders; directed 1st respondent to complete assessment afresh after measurement and hearing within two months.

H.Salim Vs Tahsildar, Kanayannur Taluk — Property and Title | Kerala HC (2016)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT:

¶3

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶4

WEDNESDAY, THE 27TH DAY OF JANUARY 2016/7TH MAGHA, 1937

¶5

WP(C).No. 2023 of 2016 (C)

¶6

PETITIONER(S):

¶7

1. H.SALIM, 4E, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶8

2. K.RANJIT PODUVAL, 2A, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶9

3. AJITH V.SARAF, 14A, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶10

4. LATHA NAYAR,

¶11

7C, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶12

5. K.V.NAYAR,

¶13

7C, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶14

6. SURESH GURURAJA RAO, 10A, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶15

7. SUJATHA AJITH SARAF, 15A, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶16

8. MOHAMMED NASSER BASHEER SAIT, 3C, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶17

9. NEELAM SANAN,

¶18

6F, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶19

10. M.K.GEORGE, 4F, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶20

11. SICY ZACHARIA, W/O. CAPT. P.E.ZACHARIAH, 13 E, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶21

--2--

¶22

--2--

¶23

12. ASHOK MUTHALALY, 10F, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶24

13. M.V.CHANDRAN, 11C, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶25

14. PRINCE ALEXANDER, 4C, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶26

15. SHEMA RENNY ABRAHAM, 8A, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶27

16. C.P.MATHEN, 6C, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶28

17. IPE JOHN, 5E, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶29

18. SHAILESH KUMAR SATHEESH, 14F, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶30

19. SUPRIYA MENON, 6E, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶31

20. ASIF BASHEER, 3F, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶32

21. ELDHO EAPEN, 5A, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶33

22. ROY ABRAHAM, 13C, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶34

23. P.M.GEORGE @ GEORGE MANUEL, 11A, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM.

¶35

24. AJITH KUMAR T.K., 9E, CHAKOLAS WATERSCAPES, THEVARA, ERNAKULAM. BY SRI.V.V.ASOKAN (SENIOR ADVOCATE) ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.JOSE JOSEPH (CHEMPLAYIL)

¶36

--3--

¶37

--3--

¶38

WP(C).No. 2023 of 2016 (C)

¶39

RESPONDENT(S):

¶40

1. TAHSILDAR, KANAYANNUR TALUK,

¶41

ERNAKULAM-682 011.

¶42

2. VILLAGE OFFICER, VILLAGE OFFICE, ELAMKULAM, KOCHI-682 020.

¶43

BY GOVERNMENT PLEADER SRI.R.RANJITH

¶44

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶45

mbr/

¶46

WP(C).No. 2023 of 2016 (C)

¶47

APPENDIX

¶48

PETITIONER(S)' EXHIBITS:

¶49

EXT.P1 :	TRUE COPY OF THE TITLE DEED OF THE PETITIONER NO.21, DTD.16.3.2007.
EXT.P1(A) :	TRUE COPY OF THE TITLE DEED OF THE PETITIONER NO.14, DTD.16.3.2007.
EXT. P1(B) :	TRUE COPY OF THE TITLE DEED OF THE PETITIONER NO.17, DTD.28.3.2005.
EXT.P1(C) :	TRUE COPY OF THE TITLE DEED OF THE PETITIONER NO.20, DTD.15.3.2007.
EXT.P2 :	TRUE COPY OF THE OCCUPANCY CERTIFICATE GIVEN BY THE CORPORATION OF COCHIN, DTD.7.5.2008.
EXT.P3 :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER DTD.15.9.2015.
EXT.P3(A) :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 2ND PETITIONER DTD.15.9.2015.
EXT.P3(B) :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 3RD PETITIONER DTD.15.9.2015.
EXT.P3(C) :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 4TH RESPONDENT DTD.15.9.2015.
EXT.P3(D) :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 6TH PETITIONER DTD.15.9.2015.
EXT.P3(E) :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 7TH PETITIONER DTD.15.9.2015.
EXT.P3(F) :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO BASHEER SAIT (PREVIOUS OWNER OF 8TH PETITIONER), DTD.15.9.2015.
EXT.P3(G) :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 9TH PETITIONER DTD.15.9.2015.
EXT.P3(H) :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 10TH PETITIONER DTD.15.9.2015.
EXT.P3(I) :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO ANJU MATHEW (PREVIOUS OWNER OF 11TH PETITIONER) DTD.15.9.2015.
EXT.P3(J) :	TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 12TH PETITIONER DATED 15.9.2015.

¶50

--2--

¶51

--2--

¶52

WP(C).No. 2023 of 2016 (C)

¶53

EXT.P3(K) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 13TH PETITIONER DTD.15.9.2015.

¶54

EXT.P3(L) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 14TH PETITIONER DTD.15.9.2015.

¶55

EXT.P3(M) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO SANKARA NARAYANAN (PREVIOUS OWNER OF 15TH PETITIONER) DTD.15.9.2015.

¶56

EXT.P3(N) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 16TH PETITIONER DTD.15.9.2015.

¶57

EXT.P3(O) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 17TH PETITIONER DTD.15.9.2015.

¶58

EXT.P3(P) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 18TH PETITIONER DTD.15.9.2015.

¶59

EXT.P3(Q) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO PRABHAKAR KINI (PREVIOUS OWNER OF 19TH PETITIONER) DTD.15.9.2015.

¶60

EXT.P3(R) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 20TH PETITIONER DTD.15.9.2015.

¶61

EXT.P3(S) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 21ST PETITIONER DTD.15.9.2015.

¶62

EXT.P3(T) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 22ND PETITIONER DTD.15.9.2015.

¶63

EXT.P3(U) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 23RD PETITIONER DTD.15.9.2015.

¶64

EXT.P3(V) : TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE 24TH PETITIONER DTD.15.9.2015.

¶65

RESPONDENT(S)' EXHIBITS: NIL

//TRUE COPY//

P.S. TO JUDGE

mbr/

A.K.JAYASANKARAN NAMBIAR, J.

¶70

¶71

W.P.(C) No.2023 of 2016

¶72

- - - - Dated this the 27^th day of January 2016

¶73

JUDGMENT

¶74

The challenge in the writ petition is against Ext.P3 series of orders, passed in relation to the petitioners, under the Kerala Building Tax Act. By the said orders, the petitioners have been assessed to luxury tax in respect of the apartments owned by them. It is the specific case of the petitioners in the writ petition that, prior to passing the said orders, no notice was served on the petitioners and further, they were not afforded a personal hearing before the Assessing Officer. The learned Government Pleader would submit on instructions that the builder was heard on 04.02.2011 and a physical inspection was conducted on 10.02.2011 and the impugned orders were passed on finding that the plinth area of the apartments was more than the threshold limit for attracting the levy of luxury tax.

¶75

I have heard the learned counsel for the petitioners and the learned Government Pleader for the respondents.

¶76

On a consideration of the facts and circumstances of the

¶77

W.P.(c).No.2023 of 2016

¶78

: 2 :

¶79

case and the submissions made across the Bar, I find from Ext.P3 series of orders that the said orders do not refer to any prior notice having been served on the petitioners, or a personal hearing having been afforded to the petitioners. In the light of the said fact, I am of the view that Ext.P3 series of orders cannot be legally sustained, inasmuch as they have been passed in violation of the rules of natural justice. Accordingly, I quash Ext.P3 series of orders and direct the 1^st respondent to complete the assessment in relation the apartments owned by the petitioner afresh, after conducting a measurement of the plinth area of the apartments, in accordance with the provisions of the Kerala Building Tax Act, and in the presence of the petitioners or their representatives, and thereafter affording the the petitioners an opportunity of being heard prior to passing any order of assessment. The 1^st respondent shall do the needful, within a period of two months from the date of receipt of a copy of this judgment.

¶80

The writ petition is disposed as above.

¶81

Sd/-

¶82

A.K.JAYASANKARAN NAMBIAR JUDGE

¶83

sm/

H.Salim v. Tahsildar, Kanayannur Taluk

Case brief

What is this about?

What did the court decide?

H.Salim v. Tahsildar, Kanayannur Taluk

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Shammas Jamsheer M.C. Vs the Commercial Tax Officer

M/S.Kalyan Jewellers India Pvt.Ltd. Vs the Intelligence Inspector

M.P.Poulose Vs State of Kerala

Afsal B Vs the Authorised Officer

K.G.Devakiamma Vs the Kerala State Electricity Board

Haseena Vs Bank of India