The High Court disposed of a writ petition impugning a tax demand notice for property tax arrears. It directed the municipality to reconsider a representation filed by the petitioner and decide within two weeks.
Direction to the respondent to pass a fresh order after considering the petitioner's representation within two weeks.
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 DINESH KUMAR SINGH
MONDAY, THE 16TH DAY OF OCTOBER 2023 / 24TH ASWINA, 1945
WP(C) NO. 30034 OF 2023
PETITIONER:
POULOSE K. O.,
AGED 67 YEARS, S/O. OUSEPH, KARUMATHY HOUSE,
NAYATHODE P. O., ANGAMALY., PIN – 683572.
BY ADVS.
SRI. P. K. IBRAHIM
SMT. K. P. AMBIKA
SMT. SREEJI K. B.
RESPONDENTS:
ANGAMALY MUNICIPALITY,
ANGAMALY MUNICIPAL OFFICE,
ANGAMALY,PIN – 683572,
REPRESENTED BY ITS SECRETARY.
BY ADV.
SRI. AJITH PRAKASH – SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
16.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30034 OF 2023
2
DINESH KUMAR SINGH, J.
W.P.(C) No.30034 of 2023
Dated this the 16th day of October, 2023
JUDGMENT
WP(C) NO. 30034 OF 2023
3
be given within a period of two weeks from today. Let petitioner submit the order passed by the respondent. Petitioner may also produce the relevant evidence regarding payment of tax for which demand has been raised vide Exhibit P-9.
With the above directions this writ petition stands finally disposed of.
Sd/DINESH KUMAR SINGH JUDGE
Svn
WP(C) NO. 30034 OF 2023
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APPENDIX OF WP(C) 30034/2023
PETITIONER’S EXHIBITS
EXHIBIT P1TRUE COPY OF THE BUILDING PERMIT DATED
07.03.2003 ISSUED BY THE SECRETARY,
ANGAMALY MUNICIPALITY
Exhibit P2TRUE COPY OF THE LICENSE DATED 24.06.2003
ISSUED BY THE RESPONDENT MUNICIPALITY
Exhibit P3TRUE COPY OF THE OWNERSHIP CERTIFICATE
DATED 31.03.2021 ISSUED BY THE RESPONDENT
CERTIFYING THAT THE BUILDING BEARING
NO.XVI/213 IS THE BUILDING WHICH HAD ITS
OLD NUMBER AS XIV/189A
Exhibit-P4TRUE COPY OF THE CERTIFICATED 03.04.2021
ISSUED BY THE AGRICULTURAL FIELD OFFICER,
KRISHIBHAVAN
Exhibit-P5TRUE COPY OF THE NOTICE DATED 17.03.2021
ISSUED BY THE RESPONDENT
Exhibit-P6TRUE COPY OF THE SUBMISSION DATED
16.04.2021 MADE IN REPLY TO THE NOTICE
DATED 17.03.2021
Exhibit-P7TRUE COPY OF THE JUDGMENT IN WP(C)
NO.14164 OF 2021 DATED 16.07.2021
Exhibit-P8TRUE COPY OF THE ORDER OF THE ASSISTANT
ENGINEER OF THE ANGAMALY MUNICIPALITY
DATED NIL
Exhibit-P9TRUE COPY OF THE NOTICE DATED 11.07.2023
Exhibit-P10TRUE COPY OF THE TAX RECEIPT DATED
24.2.2014 PAID FOR THE PERIOD FROM 2013-
2014
Exhibit-P10(a)TRUE COPY OF THE TAX RECEIPT DATED
19.2.2015 PAID FOR THE PERIOD FROM 2014-
2015
WP(C) NO. 30034 OF 2023
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Exhibit-P10(b)TRUE COPY OF THE TAX RECEIPT DATED
16.2.2016 PAID FOR THE PERIOD FROM 2015-
2016
Exhibit-P10(c)TRUE COPY OF THE TAX RECEIPT DATED
10.2.2017 PAID FOR THE PERIOD FROM 2016-
2017
Exhibit-P10(d)TRUE COPY OF THE TAX RECEIPT DATED
8.2.2018 PAID FOR THE PERIOD FROM 2017-
2018
Exhibit-P11TRUE COPY OF THE TAX RECEIPT DATED
27.9.2018 PAID ON REVISION OF TAX FOR THE
PERIOD FROM 2013-2014 TO 2018-2019
Exhibit-P12TRUE COPY OF THE REPRESENTATION DATED
18.7.2023 SUBMITTED BEFORE THE RESPONDENT
1 issue framed by the court
Whether the petitioner is liable to pay arrears of property tax for the period 2013-14 to 2019-20.
Poulouse K. O.
Angamaly Municipality
Dinesh Kumar Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court