Dismissed

C.K. Sadanandan, v. the Tahsildar

Kerala HC1 Nov 2023WP(C)/12606/2023

Case brief

AI extract

What is this about?

The High Court of Kerala dismissed a writ petition seeking to quash building tax assessment orders. Relying on an alternative remedy under the Kerala Building Tax Act, 1975, the Court directed the petitioner to file a revision before the State Government, keeping further tax demands in abeyance.

What did the court decide?

Liberty to file revision before State Government under Section 14 of the Kerala Building Tax Act within three weeks; further demand kept in abeyance until revision decision.

C.K. Sadanandan, Vs the Tahsildar — Land Acquisition | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 1ST DAY OF NOVEMBER 2023 / 10TH KARTHIKA, 1945
WP(C) NO. 12606 OF 2023

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PETITIONER/S:

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C.K. SADANANDAN,
AGED 61 YEARS
S/O. LATE C.K. ACHUTHAN, CHENOLI HOUSE, SURYA
APARTMENT, CIVIL STATION PO, KANNUR DISTRICT - 670002
PROPRIETOR, SANDANANDAN REALTORS, BUILDERS &
DEVELOPERS, 2 ND FLOOR, BRIGADE CENTRE, FOR ROAD,
KANNUR -670001
BY ADVS.
T.P.SAJID
SHIFA LATHEEF
MUHAMMED HAROON A.N.

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RESPONDENT/S:

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1 THE TAHSILDAR, TALUK OFFICE, KANNUR-670101

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2 THE REVENUE DIVISIONAL OFFICER, OFFICE OF THE REVENUE DIVISIONAL OFFICER, TALIPARAMBA - 670001 , KANNUR DISTRICT

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3 THE DISTRICT COLLECTOR, THE DISTRICT COLLECTOR, COLLECTORATE, CIVIL LANES, KANNUR -670001.

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OTHER PRESENT:

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JASMINE M.M.-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) No.12606 of 2023

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JUDGMENT

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Dated this the 1^st day of November, 2023

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The present writ petition has been filed by the petitioner for quashing assessment order Ext.P1 Ext.P9 Appellate order and Ext.P11 revisional order. Admittedly there is remedy under Section 14 of the Kerala Building Tax Act 1975, provided for filing the revision against the order passed by the District Collector. The petitioner already deposited 50% of the tax assessed.

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2 . Considering the alternative remedy of revision available before the State Government against the order passed by the District Collector, the present writ petition is disposed of with liberty to the petitioner to file revision before the State Government against the order passed by the District Collector within a period of three weeks from today. The State Government shall consider the evidence

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WP(C) No.12606 of 2023

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adduced by the petitioner by examining the correctness of the orders passed by the Assessing Authority, Appellate & Revisional Authority.

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3 . If the petitioner files the Revision before the State Government under Section 14 of the Kerala Building Tax Act, within period of 15 days, further demand in respect of the building tax and luxury tax shall be kept in abeyance till the decision on the revision by the State Government.

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4 . The revision shall be considered on its merit

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without going into the question of limitation.

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With the aforesaid direction, the present writ petition stands finally disposed of.

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Sd/-

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DINESH KUMAR SINGH JUDGE

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WP(C) No.12606 of 2023

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APPENDIX OF WP(C) 12606/2023

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`PETITIONER EXHIBITS`
`Exhibit P1`	`TRUE COPY OF THE ORDER OF ASSESSMENT OF THE` `TAHSILDAR BEARING NO. C4-7903/19 DATED` `27/1/2020`
`Exhibit P2`	`TRUE COPY OF THE PROCEEDINGS OF THE` `TAHSILDAR BEARING NO. C4-7903/19 DATED` `27/1/2020`
`Exhibit P3`	`TRUE COPY OF THE APPEAL DATED 05/2/2020` `THUS SUBMITTED BY THE PETITIONER BEFORE THE` `DISTRICT COLLECTOR`
`Exhibit P4`	`TRUE COPY OF THE JUDGMENT DATED 22/1/2021` `PASSED BY THIS HON'BLE COURT IN W.P.(C).` `NO. 7574/2020`
`Exhibit P5`	`TRUE COPY OF THE NOTICE DATED 5/3/2021` `ISSUED BY THE DISTRICT COLLECTOR TO THE` `PETITIONER`
`Exhibit P6`	`TRUE COPY OF THE ORDER BEARING NO.` `DCKNR/1992/220-G9 DATED 15/1/2022`
`Exhibit P7`	`TRUE COPY OF THE RECEIPT DATED 13/8/2021` `EVIDENCING THE PAYMENT OF RS. 4,99,302/-`
`Exhibit P8`	`TRUE COPY OF THE JUDGMENT DATED 30/6/2022` `PASSED BY THIS HON'BLE COURT IN W.P.(C).` `NO. 21127/2022`
`Exhibit P9`	`TRUE COPY OF THE ORDER PASSED BY THE 2 ND` `RESPONDENT DATED 29/7/2022`
`Exhibit P10`	`TRUE COPY OF THE LAND REVENUE RECEIPT DATED` `27/8/2022`
`Exhibit P11`	`TRUE COPY OF THE ORDER OF THE 3RD` `RESPONDENT DATED 13/3/2023`
`Exhibit P12`	`TRUE COPY OF THE APPLICATION DATED` `20/3/2023 FILED BY THE PETITIONER BEFORE` `THE 3RD RESPONDENT`

C.K. Sadanandan, v. the Tahsildar

Case brief

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C.K. Sadanandan, v. the Tahsildar

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