Writ petition challenging revenue recovery notices issued for penalty and tax on unauthorised construction under Section 242 of the Kerala Municipality Act. The court held that a pending regularisation application is no ground to withhold payment and dismissed the petition.
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
WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946
WP(C) NO. 44177 OF 2023
PETITIONER:
C. G. PAULY,
AGED 60 YEARS,
S/O. GEORGE,CHIRAYATH HOUSE,
ARANATTUKARA P. O., THRISSUR, PIN – 680618.
BY ADVS.
SRI. BINOY VASUDEVAN
SRI. SREEJITH SREENATH
SRI. RINCY KHADER
RESPONDENTS:
1THE DEPUTY TAHSILDAR,
(REVENUE RECOVERY), THRISSUR TALUK,
TALUK OFFICE, PALACE ROAD, THRISSUR, PIN – 680020.
2THE VILLAGE OFFICER,
ARANATTUKARA VILLAGE, ARANATTUKARA P. O.,
THRISSUR, PIN – 680618.
3 THRISSUR CORPORATION, REPRESENTED BY ITS SECRETARY, CORPORATION OFFICE, THRISSUR, PIN – 680001.4THE SECRETARY,
THRISSUR CORPORATION, CORPORATION OFFICE,
THRISSUR, PIN – 680001.
BY ADV.
SRI. SANTHOSH P. PODUVAL - SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 44177 OF 2023
2
DINESH KUMAR SINGH, J.
W.P.(C) No. 44177 of 2023
Dated this the 3rd day of April, 2024
JUDGMENT
| 1. | UA old 3/270/1 | (New UA No. 43/1503/1 |
|---|---|---|
| 2. | UA old 3/270/2 | (New UA No. 43/1503/2 |
| 3. | UA old 3/270/3 | (New UA No. 43/1503/3 |
| 4. | UA old 3/270/4 | (New UA No. 43/1503/4 |
| 5. | UA old 3/270/5 | (New UA No. 43/1503/5 |
WP(C) NO. 44177 OF 2023
3
not pay the penalty and tax assessed and, therefore, the impugned revenue recovery notices have been issued to the petitioner.
242. ASSESSMENT OF BUILDING CONSTRUCTED UNLAWFULLY
(1) Notwithstanding anything contained in this Act or the rules made thereunder, where any person has unlawfully constructed or reconstructed any building, such building shall, without prejudice to any action that may be taken against that person, be liable to tax from the date of completion or occupation whichever is
WP(C) NO. 44177 OF 2023
4
earlier till the date of demolition of that building.
Thus, if a person has put up unauthorised construction, he is liable to the penalty twice the tax amount besides tax.
Sd/-
DINESH KUMAR SINGH
JUDGE
Svn
WP(C) NO. 44177 OF 2023
5
AAPPENDIX OF WP(C) 44177/2023
PETITIONER’S EXHIBITS
EXHIBIT P1 |
TRUECOPYOFTHEAPPLICATIONFORREGULARIZATION DULY ACCEPTED BY THE ZONALOFFICE OF THE THRISSUR CORPORATION ON 11-10-2018 |
|---|---|
EXHIBIT P2 |
TRUE COPY OF THE INTIMATION DATED 20-02-2019ISSUED BY THE ASSISTANT ENGINEER ON BEHALF OFTHE CORPORATION ALONG WITH ITS ENGLISHTRANSLATION |
EXHIBIT P3 |
TRUE COPY OF THE INTIMATION VIDE OFFICE ORDERNO.KKY/REG/BA/4/2018-19 DATED 02-05-2019 ALONGWITH ITS ENGLISH TRANSLATION |
EXHIBIT P4 |
TRUE COPY OF THE INTIMATION DATED 07-07-2022ISSUED BY THE 3RD RESPONDENT ALONG WITH ITSENGLISH TRANSLATION |
EXHIBIT P5 |
TRUE COPY OF THE RECEIPT ISSUED BY THECORPORATION DATED 04-07-2023 ALONG WITH ITSENGLISH TRANSLATION |
EXHIBIT P6 |
TRUECOPYOFTHEDEMANDNOTICERRCNO.2023/12894/08 UNDER SECTION 7 OF THEKERALAREVENUERECOVERYACTVIDERRCNO.2023/12894/08 DATED 29-11-2023 ISSUED BYTHE 1ST RESPONDENT ALONG WITH ITS ENGLISHTRANSLATION |
EXHIBIT P7 |
TRUECOPYOFTHENOTICENO.RRCNO.2022/12894/08 UNDER SECTION 34 OF THEACT DATED 29-11-2023 ISSUED BY THE 1STRESPONDENT ALONG WITH ITS ENGLISH TRANSLATION |
EXHIBIT P8 |
TRUE COPY OF THE DEMAND NOTICE ISSUED VIDERRCNO.2023/10843/08 DATED 29-11-2023 ISSUEDUNDER SECTION 7 OF THE KERALA REVENUE RECOVERYACT ISSUED BY THE 1ST RESPONDENT ALONG WITHITS ENGLISH TRANSLATION |
WP(C) NO. 44177 OF 2023
6
EXHIBIT P9TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE
RRCNO.2023/10843/08 DATED 29-11-2023 ISSUED
UNDER SECTION 34 OF THE KERALA REVENUE
RECOVERY ACT ISSUED BY THE 1ST RESPONDENT
ALONG WITH ITS ENGLISH TRANSLATION
EXHIBIT P10 TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE RRCNO.2023/10635/08 DATED 29-11-2023 ISSUED UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 1ST RESPONDENT ALONG WITH ITS ENGLISH TRANSLATIONEXHIBIT P11 TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE RRCNO.2023/10635/08 DATED 29-11-2023 ISSUED UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 1ST RESPONDENT ALONG WITH ITS ENGLISH TRANSLATIONEXHIBIT P12 TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE RRCNO.2023/10842/08 DATED 29-11-2023 ISSUED UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 1ST RESPONDENT ALONG WITH ITS ENGLISH TRANSLATIONEXHIBIT P13 TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE RRCNO.2023/10842/08 DATED 29-11-2023 ISSUED UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 1ST RESPONDENT ALONG WITH ITS ENGLISH TRANSLATION1 issue framed by the court
Whether tax and penalty assessed under Section 242 of the Kerala Municipality Act for unauthorised construction can be realised by revenue recovery while a regularisation application is pending.
2 provisions across 1 enactments
C. G. Pauly
The Deputy Tahsildar (Revenue Recovery), Thrissur Taluk
The Village Officer, Aranattukara Village
Thrissur Corporation, represented by its Secretary
The Secretary, Thrissur Corporation
Dinesh Kumar Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court