Petition challenged tax proposal treating a 2005 auditorium converted in 2012 as a new building. Court dismissed petition as grievance redressed by Tahsildar's subsequent order taxing based on original completion.
Writ petition closed.
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 V.G.ARUN
THURSDAY, THE 11TH DAY OF JUNE 2020 / 21ST JYAISHTA, 1942
WP(C).No.18912 OF 2015(L)
PETITIONER/S:
V.P.ABOOBACKER MANAGING PARTNER, AISWARYA COMPLEX, SULTHANBATHERY, WAYANAD DISTRICT.
BY ADVS. SRI.M.P.ASHOK KUMAR SMT.BINDU SREEDHAR SRI.P.C.GOPINATH SMT.R.S.MANJULA
RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY SECRETARY, REVENUE SPECIAL CELL DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.
2 THE TAHASILDAR SULTHANBATHERY TALUK OFFICE WAYANAD DISTRICT-673592.
R1-2 BY SR.GP.C.K.GOVINDAN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.18912 OF 2015(L) ..2..
JUDGMENT
Dated this the 11th day of June 2020
The grievance highlighted in this writ petition is regarding the proposal to tax the petitioner's building, which was constructed as an auditorium in the year 2005 and later converted to a shopping complex, as a new building constructed in the year 2012.
The grievance of the petitioner stands redressed by
the said order and accordingly, the writ petition is closed.
Sd/V.G.ARUN JUDGE
SB/11/06/2020
WP(C).No.18912 OF 2015(L) ..3..
APPENDIX
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | PHOTOCOPY 25.1.2002 |
OF | THE | BUILDING PERMIT DATED |
|---|---|---|---|---|
| EXHIBIT P2 | PHOTOCOPY 29.12.2006 |
OF |
THE | ASSESSMENT ORDER DATED |
| EXHIBIT P3 | PHOTOCOPY 29.12.2006 |
OF |
THE | DEMAND NOTICE DATED |
| EXHIBIT P4 | PHOTOCOPY ISSUE BY T |
OF HE P |
THE R ANCHA |
ECEIPT DATED 13.3.2012, YATH |
| EXHIBIT P4(A) |
PHOTOCOPY ISSUED BY |
OF THE |
THE PANCH |
RECEIPT DATED 13.3.2013 AYATH |
| EXHIBIT P5 | PHOTOCOPY 28.3.2015 |
OF | THE | DEMAND NOTICE DATED |
| EXHIBIT P6 | PHOTOCOPY | OF T | HE RE | PLY DATED 2.3.2015 |
| EXHIBIT P7 | PHOTOCOPY ISSUED BY |
OF THE |
THE 1ST R |
ORDER DATED 23.1.2015 ESPONDENT |
// true copy //
P.A to Judge
1 issue framed by the court
Whether the grievance regarding the taxation of a building constructed and converted years ago as a new building needs independent adjudication.
V.P.ABOOBACKER
STATE OF KERALA
THE TAHASILDAR SULTHANBATHERY
V.G.ARUN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
