Dismissed

George Koshy v. the State of Kerala

Kerala HC15 Sept 2023WP(C)/16380/2019

Case brief

AI extract

What is this about?

The Court dismissed a writ petition challenging a building tax assessment, ruling that the petition was a gross abuse of process. The Court noted petitioners had avoided payment since 2009 and filed the current petition after a legal heir had already agreed to pay in the lower proceeding.

What did the court decide?

The writ petition is dismissed as a gross abuse of the process of the court.

George Koshy Vs the State of Kerala — Property and Title | Kerala HC (2023)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

¶4

FRIDAY, THE 15TH DAY OF SEPTEMBER 2023 / 24TH BHADRA, 1945

¶5

WP(C) NO. 16380 OF 2019

¶6

PETITIONER/S:

¶7

1GEORGE KOSHY
AGED 59 YEARS
S/O. GEORGE VARGHESE, RESIDING AT KURISUMMOOTTIL HOUSE,
KATTUKARA, THIRUVALLA, NOW RESIDING AT 1906-2211,
SHEROBEE RD, MISSISSANGA, ON, CENTA, REPRESENTED BY
POWER OF ATTORNEY HOLDER, MELVIN GEORGE K., AGED 19,
S/O LATE ROGEN GEORGE, GRACE BHAVAN, KUNDAMALOOR P. O.,
AYMANAM VILLAGE, KOTTAYAM

¶8

2ROY K. GEORGE,
AGED 61 YEARS
S/O. GEORGE VARGHESE, RESIDING AT KURISUMMOOTTIL HOUSE,
THIRUVALLA, NOW RESIDING AT 41 LONG MEADOW DRIVE,
NEWYORK CITY, COUNTRY OF ROCK LAND NEW YORK, USA,
REPRESENTED BY THE POWER OF ATTORNEY MELVIN GEORGE K.,
AGED 19, S/O LATE ROGEN GEORGE, GRACE BHAVAN,
KUNDAMALOOR P. O., AYMANAM VILLAGE, KOTTAYAM
3MELVIN GEORGE K.
AGED 19 YEARS
S/O. LATE ROGEN GEORGE, GRACE BHAVAN, KUNDAMALOOR,
AYMANAM VILLAGE, KOTTAYAM
BY ADVS.
C.S.MANILAL
SRI.S.NIDHEESH

¶9

RESPONDENT/S:

¶10

1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001

¶11

2 THE TAHSILDAR

¶12

TALUK OFFICE, THIRUVALLA, PATHANAMTHITTA

¶13

OTHER PRESENT:

¶14

RESHMITA RAMACHANDRAN-GP

¶15

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶16

WP(C) NO. 16380 OF 2019

¶17

¶18

JUDGMENT

¶19

Dated this the 15^th day of September, 2023

¶20

1.The present writ petition has been filed impugning

¶21

Ext.P4 order dated 14.02.2019, whereby the commercial building having plinth area of 7092.35 M² , Thiruvalla Village, Thiruvalla Taluk has been assessed with a building tax of Rs.12,49,200/- to be paid in four quarterly instalments by the petitioner and three others who are the owners of the buildings.

¶22

2.This is the second round of litigation before the High Court. Petitioner has been able to avoid payment of tax since 2009. Earlier a notice of hearing was given to the owner of the building on 25.02.2009. The owner that had put the plea that the construction of the building was not complete. Considering the submission on behalf of the owner and taking into consideration, the evidence available on record including the charge report dated 22.04.2009, the assessment was made in respect of the said building. The said order of the assessment was challenged before this court by filing W.P(C) 22541/2009. The High Court, quashed the assessment order and directed the assessing authority with an opportunity of personal hearing to

¶23

¶24

WP(C) NO. 16380 OF 2019

¶25

the petitioner and pass a fresh order.

¶26

3.In pursuance to the liberty granted by this court in the judgment passed in W.P(C) 22541/2009 dated 09.09.2009, notice were given to all the parties and only one legal heir of Gracy George, who had died in the meantime, appeared on behalf of all the legal heirs.

¶27

It is in the assessment order, Ext.P4 mentioned that, notice dated 28.11.2018 was given to the parties and one of the son of late Gracy George namely Sri. Varghese George appeared. Mr. Varghese George informed that the legal owners of the building after the demise of Gracy George are the legal heirs namely Varghese K. George, Roy K George, George Koshy and Melvin George, son of deceased Rogen George. Mr. Varghese George did not follow the proceedings on merit but he submitted that the tax amount assessed may be allowed to be paid in four quarterly instalments.

¶28

Considering the said prayer of Mr. Varghese K. George, one of the legal heirs of late Gracy George, the building tax of Rs.12,49,200/- was directed to be paid in four quarterly instalments. This court finds it very strange that after one of the legal heirs before the assessing authority on behalf of all

¶29

WP(C) NO. 16380 OF 2019

¶30

¶31

other legal heirs has specifically undertook to make payment of tax which is due in four instalments, this writ petition has been filed. This court finds that this writ petition is nothing but a gross abuse of the process of this court and, therefore, the same is dismissed. The petitioners by employing the legal tactics have been avoid the payment of taxes since 2009. This court should discourage filing of such frivolous petitions.

¶32

This writ petition is dismissed as above.

¶33

Sd/DINESH KUMAR SINGH JUDGE

¶34

¶35

WP(C) NO. 16380 OF 2019

¶36

¶37

APPENDIX OF WP(C) 16380/2019

¶38

PETITIONER EXHIBITS
EXHIBIT P1TRUE COPY OF THE DECREE DATED 14.11.2012
IN SUIT O.S.109/12 PASSED BY THE SUB
COURT, THIRUVALLA
EXHIBIT P2TRUE COPY OF THE JUDGMENT DATED 09.09.2009
IN W.P.(C) NO.22541/2009
EXHIBIT P3TRUE COPY OF THE ORDER DATED 14.02.2019
PASSED BY THE TAHSILDAR, THIRUVALLA
EXHIBIT P4TRUE ENGLISH TRANSLATION OF EXT-P3 ORDER

George Koshy v. the State of Kerala

Case brief

What is this about?

What did the court decide?

George Koshy v. the State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

B. Radhakrishnan, Vs Kozhikode Municipal Corporation

Binshad P.M., Vs State of Kerala

Cherian Kariyakulath Varghese, Vs State of Kerala

Ahamed Thazhe Chalikal, Vs the Tahsildar

Krishna Steel Rolling Mills, Represented by Its Managing Partner, R. Elangovan, Vs Deputy Commissioner of State Tax (Arrears Recovery)

K.Santhosh Kumar Vs the Elanthoor Grama Panchayath