Weekly disposal order dispensing the writ petition challenging a property tax demand. The Court observed that petitioners were not served the revision order and directed the municipality to serve the copy and suspend coercive steps.
The respondents shall serve the revision order within two weeks and not take coercive steps for one month.
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 MRS. JUSTICE SHOBA ANNAMMA EAPEN
WEDNESDAY, THE 13TH DAY OF DECEMBER 2023 / 22ND AGRAHAYANA, 1945 WP(C) NO. 5406 OF 2013
PETITIONERS:
1 M. ROSHANARA BEGUM W/O. J.ALAUDDIN, RESIDING AT BAITHUL JABBAAR, VELIYANNUR P.O., THRISSUR DISTRICT. 2 SHAHUL HAMEED A. AGED 49 YEARS S/O. ABDUL RAHMAN, RESIDING AT SSM HOUSE, OPP.ST.MARY'S CHURCH, CHITTUR ROAD, THATHAMANGALAM, PALAKKAD DISTRICT. 3 A.SAJITHA BEGUM AGED 48 YEARS W/O. A.SYED SAHAVUDEEN, RESIDING AT PULAVAR MANAI, METTUPALAYAM STREET, PALAKKAD. 4 ADDL. P4 A. SYED SAHAVUDEEN AGED 59 YEARS S/O G.AMEER PULAVAR, PULAVAR MANAI, METTUPALAYAM STREET, PALAKKAD-678002. 5 ADDL.P5 A.S.SHAFEEQ AHAMED AGED 35 YEARS A.SYED SAHAVUDEEN, PULAVAR MANAI, METTUPALAYAM STREET, PALAKKAD-678002. 6 ADDL.P6 A.S.SHAZEER AHAMED AGED 29 YEARS A.SYED SAHAVUDEEN, PULAVAR MANAI, METTUPALAYAM STREET, PALAKKAD-678002. (ADDL.P4 TO P6 ARE IMPLEADED AS PER ORDER DATED 30/03/2021 IN IA.NO.01/2021). BY ADV SRI.LIJU. M.P
RESPONDENTS:
1 THE PALAKKAD MUNICIPALITY REPRESENTED BY ITS SECRETARY, PALAKKAD P.O., PIN-673 101.
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BY ADVS. SRI.P.S.APPU SANTHOSH P.PODUVAL SRI.A.R.NIMOD SRI.T.C.SURESH MENON
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T
The prayer in the writ petition is as
follows:-
I.Issue a writ of certiorari or other appropriate writ, order or direction to call for the records leading to Ext.P6 and to quash the same;
II. Issue a writ of mandamus or other appropriate writ, order or direction commanding the respondents to reassess the property tax in respect of the rooms in question;
III. Issue a writ to declare that issuance of demand notice without serving the order on revision is illegal and arbitrary.
2. The Petitioners constructed seven shop rooms at Kalmandapam in Palakkad. Property tax was assessed by the Municipality as early as in the year 2007. Thereafter, in the year 2011, the respondents revised the property tax unilaterally and served
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notice on 20.12.2011. On receipt of the notice, the
petitioners filed revision before the appellate authority. Personal hearing was conducted on 19.11.2012, but without serving an order in the revision, Ext.P6 notice dated 27.11.2012 has been served demanding an amount of Rs.2,38,140/- as property tax in respect of the shop rooms from the first half of 2009-10. Aggrieved by this, the petitioners have approached this Court with the above writ petition.
3. When this case is taken up for hearing
today, the learned counsel for the petitioners submits that so far, the petitioners are not served with a copy of the order in the revision and if a copy of the order is served, the petitioners can challenge the said order. The learned counsel for
the respondents submits that they are ready and willing to serve a copy of the order passed in revision to the petitioners.
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4. Accordingly, the writ petition is
disposed of with the following directions:-
1.The respondents are directed to serve a copy of the order, to the petitioners, in the revision filed by them, within a period of two weeks from the date of receipt of a certified copy of this judgment.
2.The respondents shall not take any coercive steps for realisation of the amount due pursuant to Ext.P6 for a period of one month from today.
Sd/-
SHOBA ANNAMMA EAPEN, JUDGE
MBS/
2 issues framed by the court
Whether the property tax demand notice is legal when the order on revision has not been served.
Whether the revenue authorities can take coercive steps for recovery before serving the order in revision.
M. ROSHANARA BEGUM
SHAHUL HAMEED A.
A.SAJITHA BEGUM
THE PALAKKAD MUNICIPALITY
SHOBA ANNAMMA EAPEN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
