Kannur International Airport Limited, v. Tahsildar, Thalassery Taluk

Kerala HC21 Mar 2024WP(C)/7410/2024

Case brief

AI extract

What is this about?

Writ petition allowed in part. Court set aside revisional orders regarding building tax assessment order (Exhibit P-2) as appeal was pending and directed appellate authority to consider it expeditiously. Confirmed revisional order regarding other assessment order.

What did the court decide?

Revisional orders against assessment in Exhibit P-2 set aside; appellate authority directed to consider appeal expeditiously; demand notice kept in abeyance.

Kannur International Airport Limited, Vs Tahsildar… — Writ and Judicial Review | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 21ST DAY OF MARCH 2024 / 1ST CHAITHRA, 1946
WP(C) NO. 7410 OF 2024

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PETITIONER:

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KANNUR INTERNATIONAL AIRPORT LIMITED,
KANNUR INTERNATIONAL AIRPORT,
KARA PERAVOOR P. O., MATTANNUR, KANNUR,
REPRESENTED BY ITS COMPANY SECRETARY,
MR. ABY EAPEN, PIN – 670708.

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BY ADVS.

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 SRI. M. GOPIKRISHNAN NAMBIAR

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SRI. K. JOHN MATHAI

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 SRI. JOSON MANAVALAN

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 SRI. KURYAN THOMAS

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 SRI. PAULOSE C. ABRAHAM

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 SRI. RAJA KANNAN

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 SRI. NAYANPALLY RAMOLA

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 SRI. E. K. NANDAKUMAR (SR.)

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RESPONDENTS:

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1 TAHSILDAR, THALASSERY TALUK,MINI CIVIL STATION, KANNUR, PIN – 670101.

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2 DEPUTY TAHSILDAR, THALASSERY TALUK,MINI CIVIL STATION, KANNUR, PIN – 670101.

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3 SUB-COLLECTOR, THALASSERY, PALISSERY, THALASSERY, KANNUR, PIN – 670101.

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4 DISTRICT COLLECTOR, KANNUR,CIVIL STATION, COLLECTORATE ROAD, KANNUR, PIN – 670002.

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5 KEEZHALLUR GRAMA PANCHAYAT, REPRESENTED BY THE SECRETARY, KANNUR - MATTANNUR - COORG RD, KANNUR, PIN – 670595.

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6 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001.

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BY ADV.
 SMT. RESHMITA RAMACHANDRAN – GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2024,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 7410 OF 2024

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DINESH KUMAR SINGH, J.

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W.P.(C) No. 7410 of 2024

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Dated this the 21^st day of March, 2024

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JUDGMENT

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Heard Mr. Raja Kannan, learned Counsel for the petitioner and Ms. Reshmita Ramachandran, learned Government Pleader for the respondents. The petitioner is a Company incorporated under the provisions of the Companies Act, 1956. The petitioner operates the Kannur International Airport. The two buildings have been constructed by the petitioner to operate the Kannur International Airport i.e., Passenger Terminal Building and the Air Traffic Control Building.

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In respect of the aforesaid buildings, two assessment orders came to be passed by the Tahsildar, Thalassery Taluk i.e. the respondent No. 1 in Exhibits P-2 and P-3. Against the said assessment orders, the petitioner filed two appeals in Exhibits P-8 and P-9 before the 3^rd respondent. Exhibit P-9 appeal was dismissed vide Exhibit P-10 order on the ground of limitation against which the petitioner filed revision before the District Collector. The revisional authority has dismissed the revision in respect of both the assessment orders though no revision was filed against Exhibit P-3

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WP(C) NO. 7410 OF 2024

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assessment order. The revisional authority has considered the merit in respect of both the assessment orders and had not found any merit in the revision.

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Mr. Raja Kannan, learned Counsel for the petitioner submits that when the petitioner had not filed any revision against the assessment order in Exhibit P-3 and against which order the appeal is pending, the revisional authority ought not to have passed the impugned order in respect of the assessment order in Exhibit P-2 against which order the appeal is pending.

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So far as the revision in respect of Exhibit P-2 is considered, the petitioner has paid the building tax but, has approached the State Government for waiver of the interest in Exhibit P-26.

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Considering the fact that the petitioner has not filed any revision in respect of the assessment order in Exhibit P-2 against which the appeal is pending, the revisional authority ought not to have decided the said issue in a revision pending the appeal against the Exhibit P-2 order. Therefore, the present writ petition is partly allowed. The revisional orders so far as against the assessment order in Exhibit P-2 is concerned is set aside and the appellate authority is directed to consider the appeal on merit in accordance with the law expeditiously. So far as the revisional order against

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WP(C) NO. 7410 OF 2024

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Exhibit P-3 assessment order is concerned, the order is confirmed and not interfered with. The State Government is directed to consider Exhibit P-26 application expeditiously in accordance with the law. With the afore directions and observations, the present writ petition is allowed in part. The demand notice so far as the Exhibit P-2 order is concerned, shall be kept in abeyance till decision in the appeal by the appellate authority.

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Sd/-

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DINESH KUMAR SINGH

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JUDGE

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Svn

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WP(C) NO. 7410 OF 2024

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APPENDIX OF WP(C) 7410/2024

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PETITIONER’S EXHIBITS

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`EXHIBIT P1`	`TRUE COPY OF THE NOTICE DATED NIL JUNE 2019`
	`ISSUED BY THE 1ST RESPONDENT, RECEIVED BY`
	`THE PETITIONER ON 17.06.2019, ALONG WITH ITS`
	`ENGLISH TRANSLATION`

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`EXHIBIT P2`	`TRUE COPY OF THE` `NO. C4/18500/201`	`ORDER OF ASSESSMENT BEARING` `8 DATED 14.02.2020 ISSUED BY`
	`THE 1ST RESPOND`	`ENT ALONG WITH NOTICE OF`
	`DEMAND DEMANDING`	`PAYMENT OF BUILDING TAX IN`
	`RESPECT OF OB`	`86/1 (TYPE OF BUILDING /`
	`SURVEY NUMBER),` `TRANSLATION`	`ALONG WITH THE ENGLISH`

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`EXHIBIT P3`	`TRUE COPY OF THE`	`ORDER OF ASSESSMENT BEARING`
	`NO. C4/18500/201`	`8A DATED 14.02.2020 ISSUED`
	`BY THE 1ST RESP`	`ONDENT ALONG WITH NOTICE OF`
	`DEMAND DEMANDING`	`PAYMENT OF BUILDING TAX IN`
	`RESPECT OF OB`	`86/1 (TYPE OF BUILDING /`
	`SURVEY NUMBER),` `TRANSLATION`	`ALONG WITH THE ENGLISH`

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`EXHIBIT P4`	`TRUE COPY OF TH`	`E LETTER DATED 18.07.2020`
	`ISSUED BY THE`	`PETITIONER TO THE 1ST`
	`RESPONDENT, ALO`	`NG WITH THE ENGLISH`
	`TRANSLATION`

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`EXHIBIT P5`	`TRUE COPY OF TH`	`E LETTER DATED 29.07.2020`
	`ISSUED BY THE`	`1ST RESPONDENT TO THE`
	`PETITIONER, ALO`	`NG WITH THE ENGLISH`
	`TRANSLATION`

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EXHIBIT P6TRUE COPY OF THE LETTER DATED 02.11.2020
ISSUED BY THE PETITIONER TO THE 1ST
RESPONDENT, ALONG WITH THE ENGLISH
TRANSLATION

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`EXHIBIT P7`	`TRUE COPY OF TH`	`E LETTER DATED 10.12.2020`
	`ISSUED BY THE`	`1ST RESPONDENT TO THE`
	`PETITIONER, ALO`	`NG WITH THE ENGLISH`
	`TRANSLATION`

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WP(C) NO. 7410 OF 2024

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EXHIBIT P8TRUE COPY OF THE APPEAL MEMORANDUM IN FORM X
(WITHOUT ANNEXURES) DATED 24.03.2021 ALONG
WITH STATEMENT OF FACTS AND GROUNDS OF
APPEAL FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT AGAINST THE ASSESSMENT ORDER
IN RESPECT OF THE PASSENGER TERMINAL
BUILDING (EXT. P2), ALONG WITH COVERING
LETTERS DATED 24.03.2021 (FOR APPEAL AND FOR
DELAY CONDONATION)

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EXHIBIT P9TRUE COPY OF THE APPEAL MEMORANDUM IN FORM X
(WITHOUT ANNEXURES) DATED 24.03.2021 ALONG
WITH STATEMENT OF FACTS AND GROUNDS OF
APPEAL FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT AGAINST THE ASSESSMENT ORDER
IN RESPECT OF THE AIR TRAFFIC CONTROL
BUILDING (EXT. P3), ALONG WITH COVERING
LETTERS DATED 24.03.2021 (FOR APPEAL AND FOR
DELAY CONDONATION)

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EXHIBIT P10TRUE COPY OF THE ORDER DATED 15.06.2021
ISSUED BY THE 3RD RESPONDENT, ALONG WITH THE
ENGLISH TRANSLATION

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EXHIBIT P11TRUE COPY OF THE REVISION PETITION (WITHOUT
ANNEXURES) DATED 20.09.2021 ALONG WITH
STATEMENT OF FACTS AND GROUNDS OF APPEAL
FILED BY THE PETITIONER BEFORE THE 4TH
RESPONDENT AGAINST EXT. P10 APPELLATE ORDER,
ALONG WITH COVERING LETTER DATED 20.09.2021
(FOR REVISION)

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`EXHIBIT P12`	`TRUE COPY OF THE ORDER (WITHOUT ANNEXURES)`
	`DATED 23.09.2022 ISSUED BY THE 4TH`
	`RESPONDENT, ALONG WITH ENGLISH TRANSLATION`

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`TRUE COPY`	`OF THE RECTIFICATION`	`PETITION`
`(WITHOUT`	`ANNEXURES)` `DATED` `0`	`1.11.2022`
`SUBMITTED`	`BY THE PETITIONER TO`	`THE 4TH`
`RESPONDENT`	`, ALONG WITH ENGLISH TRAN`	`SLATION`

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`EXHIBIT P14`	`TRUE COPY OF THE ORDER DATED 31.10.2022`
	`ISSUED BY THE 1ST RESPONDENT, ALONG WITH THE`
	`ENGLISH TRANSLATION`

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`EXHIBIT P15`	`TRUE COPY OF THE`	`LETTER (WITHOUT ANNEXURES)`
	`DATED 07.12.2022`	`ISSUED BY THE PETITIONER,`
	`ALONG WITH ENGLISH`	`TRANSLATION`

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WP(C) NO. 7410 OF 2024

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`EXHIBIT P16`	`TRUE COPY` `16.01.2023`	`OF THE PAY IN SLIP DATED` `ISSUED BY THE 1ST RESPONDENT`
`EXHIBIT P17`	`TRUE COPY` `DATED 02.` `RESPONDENT,` `TRANSLATION`	`OF THE LETTER (WITHOUT ANNEXURES)` `02.2023 ISSUED BY THE 1ST` `ALONG WITH THE ENGLISH`
`EXHIBIT P18`	`TRUE COPY` `ISSUED BY` `RESPONDENT,`	`OF THE LETTER DATED 01.03.2023` `THE PETITIONER TO THE 1ST` `ALONG WITH ENGLISH TRANSLATION`
`EXHIBIT P19`	`TRUE COPY` `ISSUED BY` `ENGLISH TRA`	`OF THE LETTER DATED 09.03.2023` `THE 1ST RESPONDENT, ALONG WITH` `NSLATION`
`EXHIBIT P20`	`TRUE COPY` `05.04.2023` `ACT, ALONG` `7,53,907/-`	`OF THE RECOVERY NOTICE DATED` `ISSUED UNDER SECTION 7 OF THE RR` `WITH ENGLISH TRANSLATION, FOR RS.`
`EXHIBIT P21`	`TRUE COPY` `05.04.2023` `ACT, ALONG` `7,53,907/-`	`OF THE RECOVERY NOTICE DATED` `ISSUED UNDER SECTION 34 OF THE RR` `WITH ENGLISH TRANSLATION, FOR RS.`
`EXHIBIT P22`	`TRUE COPY` `01.12.2023` `ACT, ALONG` `1,08,23,053`	`OF THE RECOVERY NOTICE DATED` `ISSUED UNDER SECTION 7 OF THE RR` `WITH ENGLISH TRANSLATION, FOR RS.` `/-`
`EXHIBIT P23`	`TRUE COPY` `05.12.2023` `ACT, ALONG`	`OF THE RECOVERY NOTICE DATED` `ISSUED UNDER SECTION 34 OF THE RR` `WITH ENGLISH TRANSLATION`
`EXHIBIT P24`	`TRUE COPY` `ISSUED BY` `RESPONDENTS`	`OF THE LETTER DATED 24.01.2024` `THE PETITIONER TO THE 1ST AND 2ND`
`EXHIBIT P25`	`TRUE COPY` `ISSUED BY` `ENGLISH TRA`	`OF THE LETTER DATED 02.02.2024` `THE 1ST RESPONDENT, ALONG WITH` `NSLATION`
`EXHIBIT P26`	`TRUE COPY` `ANNEXURES)` `PETITIONER`	`OF THE REPRESENTATION (WITHOUT` `DATED 08.02.2024 SUBMITTED BY THE` `TO THE CHIEF MINISTER OF KERALA`

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WP(C) NO. 7410 OF 2024

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EXHIBIT P27TRUE COPY OF THE FORM 11 ATTACHMENT NOTICE
DATED 05.02.2024 (RECEIVED BY THE PETITIONER
ON 19.02.2024), ALONG WITH THE ENGLISH
TRANSLATION

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EXHIBIT P28TRUE COPY OF THE STANDALONE STATEMENT OF
PROFIT AND LOSS OF THE PETITIONER FOR THE
FINANCIAL YEAR 2021-22 (FOR THE YEAR ENDED
MARCH, 31, 2022)

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EXHIBIT P29TRUE COPY OF THE STANDALONE STATEMENT OF
PROFIT AND LOSS OF THE PETITIONER FOR THE
FINANCIAL YEAR 2022-23 (FOR THE YEAR ENDED
MARCH, 31, 2023)

Kannur International Airport Limited, v. Tahsildar, Thalassery Taluk

Case brief

What is this about?

What did the court decide?

Kannur International Airport Limited, v. Tahsildar, Thalassery Taluk

Case brief

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