The High Court set aside a tax demand notice issued without complying with Tribunal directions. The petitioner was directed to be heard before the Corporation reassesses the building tax expeditiously.
Ext.P3 set aside; Corporation directed to reassess tax after hearing petitioner within one month.
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 DAMA SESHADRI NAIDU
WEDNESDAY, THE 18TH DAY OF JULY 2018 / 27TH ASHADHA, 1940
WP(C).No. 18931 of 2018
PETITIONER(S)
M.R. RAJENDRAN NAIR SAMATHA, POWER HOUSE EXTENSION ROAD, COCHIN - 18. (8A-RDS NEDUNGADAN RESIDENCY).
BY ADVS.SRI.M.R.HARIRAJ SRI.K.RAJAGOPAL
RESPONDENT(S):
1. THE CORPORATION OF COCHIN REPRESENTED BY ITS SECRETARY - 682 011.
2. THE TAX APPEAL STANDING COMMITTEE REPRESENTED BY ITS SECRETARY, CORPORATION OF COCHIN, ERNAKULAM - 682 011.
R1,R 2 BY ADV. SRI.MILLU DANDAPANI,SC,COCHIN CORPORATION R BY SRI.JOSEPH K.L., SC, KOCHI MUNICIPAL CORPORATION
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-07-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 18931 of 2018 (N)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1. A TRUE COPY OF THE ORDER DATED 27TH DAY OF MARCH, 2014 OF THE TRIBUNAL FOR LOCAL SELF-GOVERNMENT INSTITUTIONS EXHIBIT P2. TRUE COPY OF THE RECEIPT SHOWING THE TAX RATE FOR THE BUILDING NOS.43/1361/A (GROUND FLOOR), 43/1361/B (1ST FLOOR) ABND 43/1361/C (2ND FLOOR) AND BUILDING 1476 (1) (3RD FLOOR)AND 1476 (20 (4TH FLOOR) ARE PRODUCED EXHIBIT P3. TRUE COPY OF THE NOTICES DATED NIL RECEIVED ON 21ST MAY 2018
RESPONDENT'S EXHIBITS: NIL
// True copy //
PA to Judge
das
DAMA SESHADRI NAIDU, J.
W.P.(C). No. 18931 of 2018 (N)
======================================================= Dated this the 18th day of July, 2018
JUDGMENT
The petitioner, owning a building, questioned the building tax, assessed by the Corporation. Eventually, the order of the Tax Appeal Committee was set aside by the Tribunal for Local Self Government Institutions, through Ext.P1. The Tribunal wanted the Corporation to re-assess the tax, after hearing the petitioner. Instead, he Corporation once again issued Ext.P3 demand notice, without complying with the directions in Ext.P1 order.
W.P.(C). No. 18931 of 2018 (N)
-2-
contend that Ext.P1 does not contain any express condition of rehearing. I reckon, re-fixation takes into its fold the principle of audi alteram partem .
has to go back to the Corporation, which has to re-assess the tax.
-3-
W.P.(C). No. 18931 of 2018 (N)
Sd/-
DAMA SESHADRI NAIDU JUDGE
das 18.07.2018
1 issue framed by the court
Whether the Corporation acted contrary to the Tribunal order by issuing a demand notice without rehearing the petitioner.
M.R. RAJENDRAN NAIR
THE CORPORATION OF COCHIN
THE TAX APPEAL STANDING COMMITTEE
DAMASESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
