Writ petition challenging denial of property tax exemption for a hotel closed during the pandemic. Court directed respondents to consider fresh representation accounting for a Government Order permitting limited liquor sales.
Petitioner permitted to move fresh representation within 10 days; matter disposed of.
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
TUESDAY, THE 23RD DAY OF JANUARY 2024 / 3RD MAGHA, 1945
WP(C) NO. 625 OF 2022
PETITIONER/S:
PARAY VILLAGE COUNTRY, KOLLENGODE HERITAGE HOTELS AND TOURISM PVT. LTD, REP. BY ITS MANAGING DIRECTOR, ANNA BENNY, GOVINDAPURAM ROAD, KOLLENGODE, PALAKKAD 678 506.
BY ADVS. SAIBY JOSE KIDANGOOR P.M.MOHAMMED SALIH ANOOP SEBASTIAN PRAMITHA AUGUSTINE IRINE MATHEW ADITHYA KIRAN V.E ANJALI NAIR
RESPONDENT/S:
1 STATE OF KERALA, REP. BY ITS SECRETARY, DEPARTMENT OF LOCAL SELF GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001.
BY ADV NIRMAL.S, SC, KOLLENGODE GRAMA PANCHAYAT
OTHER PRESENT:
SMT.JASMINE M.M.-GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T
The petitioner, a Company registered under the provisions of the Companies Act, runs a 4 star hotel at Kollengode. The said hotel is situated within the jurisdictional limit of the 2nd respondent Grama Panchayat.
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property tax for the period of lock-down. The petitioner in pursuance to the notification dated 8.4.2020 issued by the State Government submitted an application dated 15.6.2020 before the 2nd respondent seeking necessary exemption from payment of tax for the period during which they had to close down their hotel due to the lock-down declared by Government of India on 23.3.2020.
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petitioner by the 2nd respondent.
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the said period. It is also said that on inspection, it was found that the petitioner’s hotel did not remain closed continuously for 60 days or more during the financial year 2020-21 as per the report of the ward clerk. Therefore, the petitioner was not entitled for exemption/deduction from payment of property tax for the year 2020-21. For the first half of the year 2021-22, the petitioner was already granted exemption.
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one counter was functioning as mentioned in the Government Order dated 18.5.2020 for effecting parcel sale as above, it cannot be concluded that the petitioner’s hotel was functioning during the period.
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With the aforesaid observations and directions, the present writ petition stands finally disposed of. Pending interlocutory application, if any, in the present writ petition stands dismissed.
Sd/DINESH KUMAR SINGH JUDGE
jg
8
WP(C) NO. 625 OF 2022
APPENDIX OF WP(C) 625/2022
PETITIONER EXHIBITS
| Exhibit P1 | TRUE COPY OF THE 08/04/2020. |
GOVT. ORDER DATED |
|---|---|---|
| Exhibit P2 | TRUE COPY OF THE BY THE PETITIONER |
APPLICATION LETTER SUBMITTED DATED 15/06/2020. |
| Exhibit P3 | TRUE COPY OF THE DATED 22/01/2021. |
ORDER GO NO. 183/2021/LSGD |
| Exhibit P4 | TRUE COPY OF THE 20/01/2021. |
NOTICE OF DEMAND DATED |
| Exhibit P5 | TRUE COPY OF THE 15/02/2021. |
APPLICATIONS DATED |
| Exhibit P6 | TRUE COPY OF THE 11/09/2021. |
APPLICATIONS DATED |
| Exhibit P7 | TRUE COPY OF THE 17/09/2021. |
APPLICATIONS DATED |
| Exhibit P8 | TRUE COPY OF THE | NOTICE DATED 04/12/2021. |
| Exhibit P9 | THE TRUE COPY OF BY THE PETITIONER DATED 13.09.2022 |
THE REPRESENTATION SUBMITTED BEFORE THE 2ND RESPONDENT |
| Exhibit P10 | THE TRUE COPY OF 400808/DGCG03/GPO 10/11/2022 |
NOTICE NO. /2022/3723(1) DATED |
1 issue framed by the court
Whether the petitioner is entitled to exemption from property tax given the lock-down and Government Order permitting liquor counter operations.
Paray Village Country, Kollengode Heritage Hotels and Tourism Pvt. Ltd.
State of Kerala
Kollengode Grama Panchayath
Dinesh Kumar Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
