Dismissed

Fathima Memorial Educational Trust v. the District Collector

Kerala HC8 Aug 2023WP(C)/13092/2018

Case brief

AI extract

What is this about?

The High Court of Kerala dismissed the writ petition. The court directed the Municipality or Panchayat to issue fresh assessment orders and demand notices specifying the tax computation basis, allowing the petitioner to approach the appellate authority if aggrieved.

What did the court decide?

Fresh assessment orders and demand notices to be issued by the Municipality/Panchayat; petitioner to pay tax within a month or approach appellate authority.

Fathima Memorial Educational Trust Vs the District Collector — Property and Title | 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

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TUESDAY, THE 8^TH DAY OF AUGUST 2023 / 17TH SRAVANA, 1945

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WP(C) NO. 13092 OF 2018

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PETITIONER/S:

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FATHIMA MEMORIAL EDUCATIONAL TRUST PALLIMUUKU, VADAKKEVILA, KOLLAM, REPRESENTED BY ITS SECRETARY, DHAREEFA BEEVI. BY ADVS. SRI.M.R.ANISON SMT.V.BHARGAVI PANANGAD SMT.K.P.GEETHA MANI SMT.P.A.RINUSA

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RESPONDENT/S:

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1 THE DISTRICT COLLECTOR, KOLLAM 691 013 2 VETTIKKAVILA GRAMA PANCHAYAT REPRESENTED BY ITS SECRETARY, VETTIKKAVILA P.O., KOLLAM691538.

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3 THE TAHSILDAR TALUK OFFICE KOLLAM-691001.

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4 THE TAHSILDAR (REVENUE RECOVERY) KOLLAM-691001.

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5 THE VILLAGE OFFICER, VILLAGE OFFICE VADAKKEVILA KOLLAM-691010.

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6 STATE OF KERALA REP. BY ITS SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADVS. SRI.M.R.SASITH M.R.SASITH GOVERNMENT PLEADER SRI. ARUN AJAY SANKAR

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OTHER PRESENT:

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SASITH PANICKER-SC. PANCHAYAT

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

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08.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) No.13092 of 2018

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JUDGMENT

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Heard the learned counsel on both sides.

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The learned counsels representing the parties are consensus ad idem that the issue involved in this writ petition is covered in favour of the State/Municipality/Panchayats in Judgment of this Court in case of the Manager v. State of Kerala & Anr. W.P.(C)No.18185/2019 (W) and connected cases dated 15^th November, 2019.

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In view of the aforesaid submission of the parties, the Writ Petition is hereby dismissed. However, it is provided that the Municipality/Panchayat would issue fresh assessment orders and demand notices to the petitioner showing the basis of computation of tax and interest thereon. On receiving fresh assessment order and demand notice, the petitioner, if aggrieved by the computation aspect of the tax, may approach the appellate authority for redressal of its grievance. Otherwise, the tax and interest is to be paid to the respective Municipality/Panchayat within a month of service

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WP(C) No.13092 of 2018

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of the demand notices.

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Sd/-

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DINESH KUMAR SINGH

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JUDGE

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Shg

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WP(C) No.13092 of 2018

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APPENDIX OF WP(C) 13092/2018

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PETITIONER EXHIBITS
EXHIBIT P1 TRUE CO 01-12-2	PY OF THE OWNERSHIP CERTIFICATE DATED 007 ISSUED TO THREE BUILDINGS.
EXHIBIT P2 TRUE CO ISSUED	PY OF BUILDING PERMIT DATED 22-05-2008 BY THE 2ND RESPONDENT.
EXHIBIT P3 TRUE CO ISSUED	PY OF BUILDING PERMIT DATED 01-12-2009 BY THE 2ND RESPONDENT.
EXHIBIT P4 TRUE CO ISSUED	PY OF BUILDING PERMIT DATED 14-12-2010 BY THE 2ND RESPONDENT.
EXHIBIT P5 TRUE CO ISSUED	PY OF BUILDING PERMIT DATED 17-05-2012 BY THE 2ND RESPONDENT.
EXHIBIT P6 TRUE CO ISSUED	PY OF BUILDING PERMIT DATED 17-05-2012 BY THE 2ND RESPONDENT.
EXHIBIT P7 TRUE CO PROPERT	PY OF THE RECEIPTS SHOWING PAYMENT OF Y TAX FOR 2009 TO 2014.
EXHIBIT P8 TRUE CO PROPERT	PY OF THE RECEIPTS SHOWING PAYMENT OF Y TAX FOR 2014-15.
EXHIBIT P9 A TRUE ISSUED	COPY OF DEMAND NOTICE DATED 09-02-2015 BY THE 2ND RESPONDENT TO BUILDING NO.538.
EXHIBIT P10 A TRUE ISSUED	COPY OF DEMAND NOTICE DATED 09-02-2015 BY THE 2ND RESPONDENT TO BUILDING NO.539.
EXHIBIT P11 A TRUE ISSUED	COPY OF DEMAND NOTICE DATED 09-02-2015 BY THE 2ND RESPONDENT TO BUILDING NO.540.
EXHIBIT P12 A TRUE ISSUED	COPY OF DEMAND NOTICE DATED 09-02-2015 BY THE 2ND RESPONDENT TO BUILDING NO.541.
EXHIBIT P13 A TRUE ISSUED	COPY OF DEMAND NOTICE DATED 09-02-2015 BY THE 2ND RESPONDENT TO BUILDING NO.542.
EXHIBIT P14 A TRUE ISSUED	COPY OF DEMAND NOTICE DATED 09-02-2015 BY THE 2ND RESPONDENT TO BUILDING NO.543.
EXHIBIT P15 A TRUE ISSUED	COPY OF DEMAND NOTICE DATED 09-02-2015 BY THE 2ND RESPONDENT TO BUILDING NO.544.
EXHIBIT P16 A TRUE ISSUED	COPY OF DEMAND NOTICE DATED 09-02-2015 BY THE 2ND RESPONDENT TO BUILDING NO.545.
EXHIBIT P17 A TRUE ISSUED REMITTA	COPY OF THE CASH RECEIPTS DATED 24-02-2018 BY THE 2ND RESPONDENT SHOWING THE NCE OF PROPERTY TAX.
EXHIBIT P18 A TRUE BY THE	COPY OF THE LETTER DATED 22-02-2017 ISSUED 2ND RESPONDENT.
EXHIBIT P19 A TRUE BY THE	COPY OF THE LETTER DATED 15-04-2017 ISSUED 2ND RESPONDENT.
EXHIBIT P20 A TRUE BY THE	COPY OF THE LETTER DATED 27-06-2017 ISSUED 2ND RESPONDENT.
EXHIBIT P21 TRUE CO ISSUED	PY OF THE DEMAND NOTICE DATED 24-06-2017 BY THE 2ND RESPONDENT TO BUILDING NO.846.
EXHIBIT P22 TRUE CO ISSUED	PY OF THE DEMAND NOTICE DATED 24-06-2017 BY THE 2ND RESPONDENT TO BUILDING NO.848.
EXHIBIT P23 TRUE CO ISSUED	PY OF THE DEMAND NOTICE DATED 24-06-2017 BY THE 2ND RESPONDENT TO BUILDING NO.849.
EXHIBIT P24 TRUE CO	PY OF THE DEMAND NOTICE DATED 24-06-2017

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WP(C) No.13092 of 2018

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ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.852. EXHIBIT P25 TRUE COPY OF THE DEMAND NOTICE DATED 24-06-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.853. EXHIBIT P26 TRUE COPY OF THE DEMAND NOTICE DATED 24-06-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.857. EXHIBIT P27 TRUE COPY OF THE DEMAND NOTICE DATED 24-06-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.858. EXHIBIT P28 TRUE COPY OF THE DEMAND NOTICE DATED 24-06-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.867. EXHIBIT P29 TRUE COPY OF THE DEMAND NOTICE DATED 24-06-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.869. EXHIBIT P30 TRUE COPY OF THE DEMAND NOTICE DATED 24-06-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.871. EXHIBIT P31 TRUE COPY OF THE DEMAND NOTICE DATED 24-06-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.872. EXHIBIT P32 A TRUE COPY OF THE LETTER DATED 25-10-2017 ADDRESSED TO THE 2ND RESPONDENT. EXHIBIT P33 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.846. EXHIBIT P34 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.848. EXHIBIT P35 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.849. EXHIBIT P36 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.852. EXHIBIT P37 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.853. EXHIBIT P38 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.857. EXHIBIT P39 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.858. EXHIBIT P40 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.867. EXHIBIT P41 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.869. EXHIBIT P42 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.871. EXHIBIT P43 TRUE COPY OF THE DEMAND NOTICE DATED 7-11-2017 ISSUED BY THE 2ND RESPONDENT TO BUILDING NO.872. EXHIBIT P44 TRUE COPY OF THE OBJECTION DATED 13-11-2017 SUBMITTED BEFORE THE 2ND RESPONDENT. EXHIBIT P45 TRUE COPY OF THE DEMAND NOTICE DATED 19-03-2018 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P46 TRUE COPY OF THE DEMAND NOTICE DATED 20-03-2018 ISSUED BY THE 4TH RESPONDENT.

Fathima Memorial Educational Trust v. the District Collector

Case brief

What is this about?

What did the court decide?

Fathima Memorial Educational Trust v. the District Collector

Case brief

What is this about?

What did the court decide?

What the court decided

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