In a property tax writ petition, the court held that following a State Government order enhancing tax without exceeding 100%, the subject issue became infructuous and disposed of the petition without engaging substantive arguments.
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 SHAJI P.CHALY
FRIDAY, THE 25TH DAY OF MARCH 2022 / 4TH CHAITHRA, 1944
WP(C) NO. 12090 OF 2015
PETITIONER:
HIL LTD
AGED 55 YEARS
MULANKUNNATHUKAVU PO, THRISSUR 680581, REPRESENTED BY ITS UNIT HEAD,SRI.V.V.VARAPRASAD
BY ADVS.
SRI.SAJI VARGHESE SMT.MARIAM MATHAI
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT OF KERALA,GOVERNMENT OF SECRETARIAT,THIRUVANANTHAPURAM 695 001.
2 GOVERNMENT OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, LOCAL ADMINISTRATION DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001.
3 MULANKUNNATHUKAVU GRAMA PANCHAYATH REPRESENTED BY THE SECRETARY,MULANKUNNATHUKAVU PO, PIN 680 581.
BY ADVS
R1 AND R2 - SRI.JOBY JOPSEPH,SENIOR GOVERNMENT PLEADER R3 BY SRI.SHEEJO CHACKO
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.12090/2015
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JUDGMENT
Dated this the 25th day of March, 2022
This writ petition is filed by the petitioner seeking the following reliefs:
(i) Call for the records and proceedings relating to Exhibits P3 to P3(f) and
ii) Quash or set aside the same by a writ of certiorari or other appropriate writ, order or direction.
iii) to declare the provision of rate of property tax under serial No.7(ii) in Exhibit P5 as ultra vires, unconstitutional and void.
iv) to declare the provision in Exhibit P7, Rule 9(4d) granting reduction by stipulating a ceiling on the amount of property Tax to be levied on building used for commercial purpose as unconstitutional and
iv)Or in the alternative to declare that Rule 9(4d) shall apply to buildings used for industrial purpose and the petitioner's building are also entitled to a reduction of means of ceiling of 150% of the existing amount of basic tax imposed on the petitioner's building.
v) To grant such other reliefs as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.
Senior Government Pleader Sri.Joby Joseph for the State, Sri.Sheejo Chacko for Grama Panchayath and perused the pleadings and materials on
W.P.(C) No.12090/2015
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record.
Therefore, recording the same, the writ petition is disposed of.
Sd/-
SHAJI P. CHALY, JUDGE
smv
W.P.(C) No.12090/2015
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APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 COPY OF THE DEMAND NOTICE DATED 7/10/2013 ISSUED BY THE 3RD RESPONDENT (WITH TRANSLATION)
EXHIBIT P2 COPY OF THE LETTER DATED 28/2/2015 SENT BY THE PETITIONER
EXHIBIT P3 COPY OF DEMAND NOTICE DATED 7/3/2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION.
EXHIBIT P3(A)COPY OF DEMAND NOTICE DATED 6/3/2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION
EXHIBIT P3(B)COPY OF DEMAND NOTICE DATED 6/3/2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION
EXHIBIT P3(C)COPY OF DEMAND NOTICE DATED 6/3/2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION
EXHIBIT P3(D)COPY OF DEMAND NOTICE DATED 6/3/2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION
EXHIBIT P3(E)COPY OF DEMAND NOTICE DATED 6/3/2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION
EXHIBIT P3(F)COPY OF DEMAND NOTICE DATED 6/3/2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION
W.P.(C) No.12090/2015
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EXHIBIT P4 COPY OF APPLICATION DATED 17/10/2014 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION
EXHIBIT P5 COPY OF REPLY DATED 10/11/2014 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION
EXHIBIT P6 COPY OF SRO NO.36/2011 DATED 14/1/2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION
EXHIBIT P7 COPY OF SRO NO. 180/2013 DATED 13/3/2013 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER ALONG WITH ENGLISH TRANSLATION.
EXHIBIT P8 STATEMENT OF PROPOERTY TAX
Hil Ltd
State of Kerala
Government of Kerala
Mulankunnathukavu Grama Panchayat
Shaji P. Chaly
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
