Disposed

T.O. Xavier v. State of Kerala

Kerala HC19 Mar 2024WP(C)/11164/2024

Case brief

AI extract

What is this about?

The petitioner challenged a municipal demand notice for building tax, alleging double demand for a year already paid. The Court refused to entertain the writ petition, holding that the petitioner ought to have exhausted the statutory remedy by filing a representation with the Municipal Corporation first. The petition was disposed of with liberty to approach the Corporation.

What the court decided

AI extract

T.O. Xavier Vs State of Kerala — Municipal and Town Planning | Kerala HC (2024)

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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 19^TH DAY OF MARCH 2024 / 29TH PHALGUNA, 1945

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WP(C) NO. 11164 OF 2024

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PETITIONER/S:

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T.O. XAVIER AGED 73 YEARS S/O. LATE OUSEPH, FLAT NO. 10B, PURVA OCEANA, MARINE DRIVE, ERNAKULAM DISTRICT, PIN - 682031

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BY ADVS. BIJU .C. ABRAHAM THOMAS C.ABRAHAM BASIL MATHEW

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RESPONDENT/S:

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1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF LOCAL SELF GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

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2 KOCHI MUNICIPAL CORPORATION REPRESENTED BY ITS SECRETARY, OFFICE OF THE KOCHI MUNICIPAL CORPORATION, ERNAKULAM, PIN - 682011

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3 THE SECRETARY KOCHI MUNICIPAL CORPORATION, OFFICE OF THE KOCHI MUNICIPAL CORPORATION, KOCHI, PIN - 682011

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BY ADV D.G.VIPIN

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OTHER PRESENT:

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SRI.D.G. VIPIN-SC FOR R2 & R3

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 11164 OF 2024

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J U D G M E N T

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The present writ petition has been filed mainly seeking the following reliefs:

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“i) To issue a writ of certiorari quashing Exts.P3 to the extent demanding arrears of tax for the financial year 2021-2022 which has already been paid by the petitioner as evidenced by Ext.P2.

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ii) To issue a writ of mandamus or any other appropriate writ or order directing respondent Nos. 2 & 3 to accept the building tax from the petitioner for the financial years 2022-2023 and 2023-2024 only.

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iii) To issue a declaration that the petitioner is not at all liable to remit the building tax for the financial year 2021-2022 in the light of Ext.P2 since it is already paid.”

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Learned counsel for the petitioner submits that the petitioner has already paid tax for the year 2021-22 and the same amount has also been included in the impugned demand notice. If this is the case, the petitioner ought to have represented

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WP(C) NO. 11164 OF 2024

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the concerned Municipal Corporation, instead of rushing to this Court.

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In view of the above, the present writ petition is disposed of with liberty to the petitioner to approach the respondent Municipal Corporation against the impugned demand notice. If the petitioner files representation as above within a period of seven (7) days from today, the same shall be considered by the respondent Municipal Corporation and fresh demand notice shall be issued thereafter.

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Pending interlocutory application, if any, in the present writ petition stands dismissed.

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Sd/DINESH KUMAR SINGH JUDGE

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WP(C) NO. 11164 OF 2024

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APPENDIX OF WP(C) 11164/2024

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PETITIONER EXHIBITS

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Exhibit P1 TRUE COPY OF THE SALE DEED NO. 3292/2018 DATED 29/8/2018 Exhibit P2 TRUE COPY OF THE TAX RECEIPT DATED 7/3/2022 FOR THE PERIOD 2021-2022 Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 23/2/2024 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER WITH ENGLISH TRANSLATION

T.O. Xavier v. State of Kerala

Case brief

What is this about?

What the court decided

T.O. Xavier v. State of Kerala

Case brief

What is this about?

What the court decided

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