This is a writ appeal against a judgment denying exemption under the Kerala Building Tax Act. The High Court found that tax was paid without protest, noting the appeal lacked cause to continue, and thus closed the matter as infructuous.
The instant writ appeal is closed as infructuous.
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 THE CHIEF JUSTICE MR.S.MANIKUMAR
&
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
TUESDAY, THE 21ST DAY OF JANUARY 2020 / 1ST MAGHA, 1941
WA.No.124 OF 2018
AGAINST THE ORDER/JUDGMENT IN WPC 24170/2018 OF HIGH COURT OF KERALA
APPELLANT/PETITIONER:
REV. DR. K.P.YOHANAN
BISHOP & METROPOLITAN OF BELIEVER'S CHURCH INDIA, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER, JACOB POTHEN, AGED 60 YEARS, S/O. LATE POTHEN, THERADIYIL HOUSE, NIRANAM WEST P.O., NIRANAM VILLAGE, THIRUVALLA TALUK, PATHANAMTHITTA DISTRICT.
BY ADVS.
SRI.CHERIAN GEE VARGHESE SRI.P.HARIDAS SRI.RENJI GEORGE CHERIAN SRI.P.C.SHIJIN
RESPONDENTS:
1 THE PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (SPECIAL CELL) DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 001.
R1-R3 BY SENIOR GOVERNMENT PLEADER SRI.ARAVIND KUMAR BABU
THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 21.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA.No.124 OF 2018
2
JUDGMENT
S.MANIKUMAR,CJ
Instant Writ Appeal is directed against the judgment in W.P.(C) No.24170 of 2018 dated 12.7.2017, by which a learned single Judge declined to quash Ext.P10 order passed by the Government, wherein exemption sought for by the appellant under section 3(1)(b) of the Kerala Building Tax Act, 1975 is denied. Even though the impugned judgment is assailed on various grounds, when the appeal came up for hearing on 20.1.2020, Mr.Aravind Kumar Babu, learned Government Pleader submitted that, before filing of this writ appeal, tax was paid, meaning thereby, petitioner is not interested in pursuing the matter further. However, Mr.P. Haridas, learned counsel for the appellant submitted that, the tax was paid under protest.
WA.No.124 OF 2018
3
find that there is no further cause to pursue the instant appeal.
In the light of the above, instant writ appeal is closed as
infructuous.
Sd/-
S.MANIKUMAR
CHIEF JUSTICE
Sd/-
SHAJI P.CHALY
JUDGE
smv
2 issues framed by the court
Whether the instant writ appeal should be pursued given that tax was paid without protest.
Whether the appeal is sustained or must be closed as infructuous.
1 provisions across 1 enactments
Rev. Dr. K.P.Yohanan
Principal Secretary to Government Revenue (Special Cell) Department, Thiruvananthapuram
State of Kerala
Tahsildar Thiruvalla Taluk Office, Thiruvalla
S.Manikumar
Shaji P.Chaly
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
