Disposed

K.M. Sajimone @ Philip v. State of Kerala

Kerala HC15 Jan 2024WP(C)/1245/2024

Case brief

AI extract

What is this about?

The petitioner, challenging a building tax assessment order and demand notice, sought to withdraw the writ petition to approach the appellate authority. The Court disposed of the petition with liberty to file an appeal within fifteen days, directing the appellate authority to adjudicate on merits without entertaining objections regarding limitation.

What did the court decide?

Liberty granted to file appeal within 15 days; appellate authority directed to decide on merits without limiting on limitation.

K.M. Sajimone @ Philip 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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MONDAY, THE 15TH DAY OF JANUARY 2024 / 25TH POUSHA, 1945

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WP(C) NO. 1245 OF 2024

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PETITIONER/S:

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K.M. SAJIMONE @ PHILIP
AGED 56 YEARS
S/O K.C.MANI, KANNAMPADATHIL HOUSE , S.H. MOUNT P.O.,
KOTTAYAM, PIN - 686006
BY ADVS.
JINU JOSEPH
ANU PHILIPOSE

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RESPONDENT/S:

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1 STATE OF KERALA REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

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2 THE DISTRICT COLLECTOR

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CIVIL STATION, CIVIL STATION P.O., KOTTAYAM, PIN - 686002

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3 THE TAHSILDAR

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MINI CIVIL STATION, KOTTAYAM, PIN - 686001

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4 THE VILLAGE OFFICER

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PERUMBAIKADU VILLAGE OFFICE, PERUMBAIKADU, KOTTAYAM, PIN - 686016

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OTHER PRESENT:

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JASMINE M.M.-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 1245 OF 2024

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JUDGMENT Dated this the 15^th day of January, 2024

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The present writ petition has been filed impugning the assessment order in Ext.P3 and demand notice in Ext.P5, in respect of the building tax on properties of the petitioner situated in Perumbaikadu Village, Kottayam District bearing Door No.IX/394 (New No.V-647) and Door No.IX/395( New No.V-646).

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2.After some argument, learned counsel for the petitioner submitted that he would like to withdraw this writ petition and approach the appellate authority under Section 11 of the Kerala Building Tax Act, 1975 (‘the Act’ for short) against the assessment order and demand notice.

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Considering the said prayer, the present writ petition is disposed of, with liberty to the petitioner to approach the appellate authority under the provisions of the Act, against the impugned assessment order and demand notice by filing an appeal. If the petitioner files the appeal within a period of fifteen days from today, the appellate authority shall proceed with the appeal on merit, in accordance with the law, without going into the question of limitation.

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Sd/DINESH KUMAR SINGH JUDGE

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WP(C) NO. 1245 OF 2024

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APPENDIX OF WP(C) 1245/2024

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`PETITIONER EXHIBITS`
`Exhibit P1`	`THE BUILDING TAX RECEIPT DATED 30-03-1994` `WITH RESPECT TO BUILDING NO. IX/394`
`Exhibit P1(a)`	`THE ENGLISH TRANSLATION OF EXT P-1`
`Exhibit P2`	`TRUE COPY OF THE RECEIPT F NO.3267306 OF` `BOOK NO. F 32674 ISSUED BY THE VILLAGE` `OFFICER , PERUMBAIKKAD VILLAGE ON` `14.10.2011`
`Exhibit P-2(a)`	`THE ENGLISH TRANSLATION OF EXT P-2`
`Exhibit P-3`	`THE ASSESSMENT ORDER NO.D5- 8807/2020 DATED` `07.11.2023 ISSUED BY 3RD RESPONDENT`
`Exhibit P-4`	`THE TRUE COPY OF THE DEMAND NOTICE NO.D5-` `8807/2029 DATED 07.11.2023 ISSUED BY THE` `ASSESSSING AUTHORITY TAHSILDAR, KOTTAYAM`
`Exhibit P5`	`. THE TRUE COPY OF THE ASSESSMENT ORDER` `NO.D5- 8807/2023 DATED 07.11.2023 ISSUED BY` `THE ASSESSING AUTHORITY TAHSILDAR ,` `KOTTAYAM`
`Exhibit P6`	`TRUE COPY OF THE LAWYER NOTICE DATED 07-11-` `2023`

K.M. Sajimone @ Philip v. State of Kerala

Case brief

What is this about?

What did the court decide?

K.M. Sajimone @ Philip v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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Coram

Case details

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