Court granted liberty to petitioner to file a revision under Kerala Building Tax Act. Petitioner was restrained from demanding tax for ten weeks while the revision pending.
Liberty granted to file revision under Section 13 of the Kerala Building Tax Act, 1875. Respondents restrained from collecting demanded amounts for ten weeks.
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 S.V.BHATTI
WEDNESDAY, THE 29TH DAY OF MAY 2019 / 8TH JYAISHTA, 1941
WP(C).No. 14821 of 2019
PETITIONER/S:
GEORGE THOMAS AGED 71 YEARS PROPRIETOR, HOTEL NITHYA, MEDICAL COLELGE JUNCTION, GANDHI NAGAR, KOTTAYAM-686 008.
BY ADVS. SRI.BECHU KURIAN THOMAS (SR.) SHRI.AMAL AMIR ALI SMT.SUZANNE KURIAN SRI.ENOCH DAVID SIMON JOEL SRI.GEORGE A.CHERIAN SRI.LEO LUKOSE SRI.PAUL JACOB (P) SRI.RONY JOSE
RESPONDENT/S:
1 STATE OF KERALA DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM-695 001, REPRESENTED BY ITS SECRETARY.
DR.THUSHARA JAMES, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 14821 of 2019
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JUDGMENT
Heard Sri.Bechu Kurian Thomas, the learned Senior counsel for
the petitioner instructed by Sri.Leo Lukose and Dr.Thushara James, the learned Government Pleader.
W.P.(C) No. 14821 of 2019
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Collector. The petitioner hence is given liberty to file revision within three weeks from today by enclosing a copy of this judgment. The revisional authority considers and disposes of the revision now permitted to be filed by this Court and also the application which is pending before the District collector as noted in the writ proceedings as Ext.P7 as expeditiously as possible, preferably within ten weeks from the date of presentation of revision by petitioner. The respondents are directed not to collect the amounts demanded pursuant to Exts.P5 to P8 for ten weeks.
The writ petition is disposed of accordingly.
Sd/-
S.V.BHATTI
JUDGE
Ac
W.P.(C) No. 14821 of 2019
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APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE ORDER OF ASSESSMENT DATED 07.06.1995 NUMBERED AS B8(2)9605/93 ISSUED BY THE 3RD RESPONDENT ALONG WITH THE NOTICE OF DEMAND. EXHIBIT P2 A TRUE COPY OF THE BUILDING PERMIT NO.84/2008-09 ISSUED BY THE KUMARANELLUR GRAMA PANCHAYAT. EXHIBIT P3 A TRUE COPY OF THE ORDER OF ASSESSMENT NO.D5-17269/16 DATED 05.02.2018 ISSUED BY THE 3RD RESPONDENT ALONG WITH A NOTICE OF DEMAND. EXHIBIT P4 A TRUE COPY OF THE LETTER DATED 09.08.2018 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT ALONG WITH THE ENGLISH TRANSLATION. EXHIBIT P5 A TRUE COPY OF THE NOTICE OF DEMAND CUM REVISED ORDER DATED 28.11.2018 NUMBERED AS D5-17269/16. EXHIBIT P6 A TRUE COPY OF THE REPRESENTATION DATED NIL SUBMITTED TO THE GOVERNMENT OF KERALA ALONG WITH THE ENGLISH TRANSLATION. EXHIBIT P7 A TRUE COPY OF THE REPORT DATED 22.02.2019 ISSUED BY THE 2ND RESPONDENT TO THE 1ST RESPONDENT ALONG WITH THE ENGLISH TRANSLATION. EXHIBIT P8 A TRUE COPY OF THE NOTICE DATED 29.04.2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH THE ENGLISH TRANSLATION.
RESPONDENT'S/S EXHIBITS: NIL
George Thomas
State of Kerala
District Collector, Kottayam
Tahsildar (Assessing Authority), Puthenangadty
S.V.BHATTI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
