Held that notice to one co-owner is sufficient absent conflict; dismissed writ petition on condition that petitioners deposit 50% of demanded cess to enable proper adjudication on quantum.
Petitioners to deposit 50% of demanded cess; consequence, Ex.P5 and Ex.P1 set aside and fresh notice to be issued for adjudication.
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 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940
WP(C).No. 32641 of 2018
PETITIONER/S:
BY ADVS. SRI.P.V.ANOOP SRI.K.V.SREERAJ SRI.M.P.PRIYESHKUMAR
RESPONDENT/S:
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W.P.(C). No. 32641 of 2018
ADDL. ANDRU,AGED 80 YEARS R5 S/O ABDULLA, AYYANTE PUTHUKKUDI, ARIKOTH (H), MAYYANNUR PO, VATAKARA, KOZHIKODE, PIN-673542.
(ADDL.R5 IS IMPLEADED AS PER ORDER DATED 15/11/2018 IN IA.01/2018)
ADDL. THE KERALA BUILDING AND OTHER CONSTRUCTION R6 WORKERS WELFARE BOARD REPRESENTED BY ITS SECRETARY, C ORPORATE OFFICE, THIRUVANANTHAPURAM, DPI, VAZHUTHACAUD PO, THIRUVANANTHAPURAM, PIN-695014.
(ADDL.R6 IS IMPLEADED AS PER ORDER DATED 12/12/2018 IN IA.NO.02/2018)
BY ADV. SRI.K.ABOOBACKER SIDHEEQUE
OTHER PRESENT:
SRI K. ABOOBACKER SIDHEEQUE, SRI S KRISHNAMOORTHY, SC. SRI MATHEW GEORGE VADAKKEL, GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT
The petitioners claim to be the co-owners of the property, on
which the Assistant Labour Officer (ALO) imposed Cess under the Building and other Constructions Workers' Welfare Cess Act, 1996.
W.P.(C). No. 32641 of 2018
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They claim that they have never been notified, much less heard, on the issue.
there are three co-owners, but the office records reflected only one name. Therefore, the ALO put that co-owner on notice and later imposed the Cess, as the co-owner did not respond to the notice.
approach. He did put one of the co-owners on notice as his name alone seems to have been reflected in the records. Even otherwise,
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W.P.(C). No. 32641 of 2018
one co-owner acts as the agent and representative of the other coowners; a notice to one may suffice unless there is conflict of interest among all the co-owners.
As a result, subject to the petitioners' depositing the amount as mandated above, the Ext.P5 and the consequential the Ext.P1 are set aside.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
das
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W.P.(C). No. 32641 of 2018
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE APPROVED PLAN OF THE ABOVE BUILDING DATED 09.11.1998. EXHIBIT P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE BEARING NO. RRC-2018/411/11 DATED 08.02.2018. EXHIBIT P3 TRUE COPY OF THE NOTICE BEARING NO. C2VDK 1481/12 DATED 18.12.2012 ADDRESSED TO MR. ANDRU HAJI. EXHIBIT P4 TRUE COPY OF THE BEARING NO. C2VDK527/12 DATED 27.06.2012 ADDRESSED TO MR. ANDRU HAJI. EXHIBIT P5 TRUE COPY OF THE ORDER NO. C2VDK527/12 DATED 25.08.2012 OF THE IST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE ABSTRACT OF ESTIMATE ISSUED BY THE REGISTERED BUILDING SUPERVISOR DATED NIL.
2 issues framed by the court
Whether a notice to one co-owner suffices for imposing cess under the Building and other Constructions Workers' Welfare Cess, 1996 when only their name is reflected in records.
What conditions must be met before asking petitioners to pay the demand and re-impose the cess on all co-owners.
1 provisions across 1 enactments
Abboobacker
Abdul Rahiman
Assistant Labour Officer Civil Station, Kozhikode
District Labour Officer Kozhikode
Deputy Tahsildar Revenue Recovery, Vadakara
State of Kerala
Dama Seshadri Naidu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
