Court granted an additional opportunity to the petitioner to file a return under the Building Tax Act before the impugned tax demand orders became final, considering claims for exemption on religious purpose areas.
Petitioner shall file a return within four weeks; if filed, the impugned order Ext.P1 shall be set aside.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
TUESDAY, THE 25TH DAY OF OCTOBER 2016/3RD KARTHIKA, 1938
WP(C).No. 34208 of 2016 (A)
PETITIONER:
VALAPATTANAM JUMAMASJID, VALAPATTANAM, KANNUR, REPRESENTED BY ITS MUTHAVALLI, SRI.KUNHIMOIDEEN, 'THE NEST', NEAR VICTORY MILL, KANNOTHUMCHAL, P O CHOVVA, KANNUR - 670006.
BY ADVS.SRI.K.R.AVINASH (KUNNATH) SRI.ABDUL RAOOF PALLIPATH SRI.PRAJIT RATNAKARAN
RESPONDENTS:
1. THE ASSESSING AUTHORITY (TAHSILDAR), KERALA BUILDING TAX, KANNUR-1.
2. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001.
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
PJ
WP(C).No. 34208 of 2016 (A)
APPENDIX
PETITIONER(S)' EXHIBITS
| EXHIBIT P1 | TRUE COPY OF THE ORDER NO C1/5838/2016 ISSUED BY THE IST RESPONDENT DTD 3/6/2016 |
|---|---|
| EXHIBIT P2 | TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DTD 18/8/2016. |
| EXHIBIT P3 | TRUE COPY OF THE PERMIT NO 519/2003-04 ISSUED BY CHIRAKKAL GRAMA PANCHAYATH. |
| EXHIBIT P4 | TRUE COPY OF THE NO 244/2004-05 ISSUED BY CHIRAKKAL GRAMA PANCHAYATH. |
| EXHIBIT P5 | TRUE COPY OF THE PERMIT NO 76/2008 ISSUED BY CHIRAKKAL GRAMA PANCHAYATH. |
| EXHIBIT P6 | TRUE COPY OF THE PERMIT NO 4739/2010 ISSUED BY CHIRAKKAL GRAMA PANCHAYATH. |
| EXHIBIT P7 | TRUE COPY OF THE PERMIT NO 8386/15-16 ISSUED BY CHIRAKKAL GRAMA PANCHAYATH. |
| EXHIBIT P8 | TRUE COPY OF THE COMPLETION SITE PLAN. |
RESPONDENT(S)' EXHIBITS
NIL. / TRUE COPY / P.S. TO JUDGE PJ
A.M. SHAFFIQUE, J.
------------------------------------- W.P.(C) No. 34208 of 2016
Dated this the 25th day of October, 2016
JUDGMENT
Petitioner challenges Ext.P1, an order passed under the Building Tax Act, 1975, by which the petitioner is called upon to remit Rs.3,16,800/- in respect of a building having an area of 1039.74 sq.mts. Petitioner submits that the building in occupation of the petitioner, is having commercial area as well as other area which is liable to be exempted under the provisions of the Act. It is further indicated that before issuing Ext.P1 order, no notice had been served on the petitioner. Further it is contended that the building, which is used for religious purpose is liable to be exempted under Section 3 (1) (b) of the Act and that separate assessments are to be made in respect of separate individual buildings.
W.P.(C) No. 34208 of 2016
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also claims exemption under Section 3(1) (b), the assessing authority ought to have considered all these aspects involved in the matter. Apparently, the assessment order does not contain any such details.
Therefore, taking into account overall factual situation, I am of the view that one more opportunity should be granted to the petitioner to file a return as provided under the statute and accordingly, this writ petition is disposed of as under:
(i) That the petitioner shall file a return as provided
under the Building Tax Act within a period of four weeks from today and the return filed shall be disposed of in accordance
with law.
(ii) If the return is filed as stated above, Ext.P1 shall
stand set aside.
(iii) It is made clear that if no return is filed, Ext.P1 shall
be treated as final.
Sd/A.M. SHAFFIQUE
JUDGE
W.P.(C) No. 34208 of 2016
-3-
Scl/25.10.2016
2 issues framed by the court
Whether a petitioner entitled to exemption under Section 3(1)(b) of the Building Tax Act for a religious building is entitled to file a return before the order becomes final?
Whether an assessment order under the Building Tax Act is void if it does not separately assess areas liable for exemption?
1 provisions across 1 enactments
VALAPATTANAM JUMAMASJID, VALAPATTANAM, KANNUR
THE ASSESSING AUTHORITY (TAHSILDAR), KERALA BUILDING TAX, KANNUR-1
THE STATE OF KERALA
A.M. SHAFFIQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
