Allowed

Thea Lifestyle Pvt.Ltd. v. the Tahsildar (Land Records)

Kerala HC4 Sept 2023WP(C)/26334/2023

Case brief

AI extract

What is this about?

The High Court set aside a tax assessment order issued contrary to a binding judgment dated 25-06-2018. It directed the 1st respondent to reassess the petitioner's land tax within four weeks based on prior court observations regarding land verification under the Kerala Land Utilisation Order 1967.

What did the court decide?

Impugned Ext.P10 order set aside; 1st respondent directed to take a fresh decision within 4 weeks based on the judgment in W.P.(C)No. 16158/2023 (Ex.P9).

Thea Lifestyle Pvt.Ltd. Vs the Tahsildar (Land Records) — Property and Title | Kerala HC (2023)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

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THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶4

MONDAY, THE 4TH DAY OF SEPTEMBER 2023 / 13TH BHADRA, 1945

¶5

WP(C) NO. 26334 OF 2023

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PETITIONER:

¶7

THEA LIFESTYLE PVT.LTD.
DOOR NO.19/458-20, VANCHIKKULAM ROAD, POOTHOLE P.O.,
THRISSUR 680 004 REPRESENTED BY ITS DIRECTOR,
K.P.JOSEPH, S/O K.T.PORINCHU,AGED 42 YEARS, PIN -
680004

¶8

BY ADVS.
BINOY VASUDEVAN
SREEJITH SREENATH

¶9

RESPONDENTS:

¶10

1 THE TAHSILDAR (LAND RECORDS) THRISSUR TALUK, TALUK OFFICE, PALACE ROAD, THRISSUR, PIN - 680020

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2 THE VILLAGE OFFICER MARATHAKKARA VILLAGE, MARATHAKKARA P.O., THRISSUR DISTRICT, PIN – 680306

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BY ADV.

¶13

SMT.DEVISHRI.R- GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 26334 OF 2023

¶16

¶17

BECHU KURIAN THOMAS, J.

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W.P.(C). No.26334 of 2023

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Dated this the 4^th day of September, 2023

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JUDGMENT

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By judgment dated 25-06-2018, this Court had specifically directed the Competent Authority (1^st respondent) to reassess the rate of basic tax in respect of the petitioner's land and to make necessary entries in the basic tax register after verifying the veracity/genuineness of the permission obtained under Kerala Land Utilisation Order 1967.

¶22

I have heard Adv. Binoy Vasudevan, the learned counsel for the petitioner and Adv.Devishri.R., the learned Government Pleader.

¶23

While issuing the above said judgment, this Court had referred to the law governing the field relating to the assessment of property under Section 6A of the Kerala Land Tax Act 1961. Despite, the aforesaid binding observations and even after noticing that there is a change in the nature of the land of the petitioner and statutory orders were issued under the Kerala Land Utilisation Order, 1967, to that effect, the 1^st respondent has issued Ext.P10 order dated 26-06-2023, practically ignoring the binding observations of this Court.

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WP(C) NO. 26334 OF 2023

¶25

¶26

The observations in W.P.(C)No.16536 of 2018 are binding since admittedly no appeal has been preferred against the said judgment. Therefore, the 1^st respondent could not have ignored the said observations. However, as mentioned earlier the impugned order has been issued contrary to the observations of this Court which is perse illegal and without authority of law. Therefore, I find Ext.P10 is liable to be set aside.

¶27

Accordingly, Ext.P10 is hereby set aside and the 1st respondent is directed to take a fresh decision based upon the binding observations of this Court in paragraph 8 of the judgment in W.P.(C)No. 16158/2023. The decision as aforesaid shall be taken positively within 4 weeks from the date of receipt of a copy of this judgment.

¶28

The writ petition is allowed as above.

BECHU KURIAN THOMAS

JUDGE

AJM/4/9/23

WP(C) NO. 26334 OF 2023

¶33

¶34

APPENDIX OF WP(C) 26334/2023

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PETITIONER EXHIBITS
Exhibit P1TRUE COPY OF DOCUMENT NO.2076 OF
2019 DATED 08-11-2019 OF
S.R.O.KUTTANELLUR
Exhibit P2TRUE COPY OF DOCUMENT NO.2119/2019
DATED 15-11-2019 OF
S.R.O.KUTTANELLUR
Exhibit P3TRUE COPY OF THE LAND TAX RECEIPT
DATED 28-04-2021
Exhibit P4TRUE COPY OF THE PROCEEDINGS OF THE
1ST RESPONDENT VIDE ORDER NO.B2-
12969/2012(4) DATED 16-11-2012
Exhibit P5TRUE COPY OF THE RELEVANT PAGES OF
THE NOTIFIED DATA BANK FOR PUTHUR
GRAMA PANCHAYAT DATED 19-02-2021 AND
PUBLISHED IN THE KERALA GAZETTE
DATED 22-02-2021
Exhibit P6TRUE COPY OF THE REPRESENTATION
DATED 11-05-2023 SUBMITTED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT
Exhibit P7TRUE COPY OF FORM A SUBMITTED BY THE
PETITIONER ALONG WITH EXHIBIT P-6
Exhibit P8TRUE COPY OF THE JUDGMENT DATED 25-
06-2018 IN W.P.(C) NO.16536 OF 2018
Exhibit P9TRUE COPY OF THE JUDGMENT DATED 09-
06-2023 IN W.P.(C) NO.16158 OF 2023
Exhibit P10TRUE COPY OF THE ORDER
NO.TLKTSR/3755/2023-B10 DATED 26-06-
2023

¶36

//TRUE COPY//

Thea Lifestyle Pvt.Ltd. v. the Tahsildar (Land Records)

Case brief

What is this about?

What did the court decide?

Thea Lifestyle Pvt.Ltd. v. the Tahsildar (Land Records)

Case brief

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