A company sought refund of allegedly excess property tax, service sub tax and library cess collected by the municipality since 2016 and consideration of its refund representation. The court disposed of the writ petition directing the respondents to consider the representation in accordance with law after hearing, within two months.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 20TH DAY OF MARCH 2024 / 30TH PHALGUNA, 1945
WP(C) NO. 8441 OF 2024
PETITIONER:
POPULAR KURIES LTD.,
REPRESENTED BY ITS CHAIRMAN PAUL PERINCHERY ANTO,
AGED 60 YEARS, S/O. ANTO PAUL PERINCHERY, 6/24/A,
PERINCHERY HOUSE, PUTHENVEETUVAZHI, CHEMBUKAVU,
THRISSUR CITY P.O., THRISSUR DISTRICT,
KERALA, PIN - 680020
BY ADV JISHY P.S.
RESPONDENTS:
1 THE THRISSUR CORPORATION, REPRESENTED BY ITS SECRETARY, CORPORATION OFFICE, THRISSUR DISTRICT, KERALA, PIN - 6800012 THE SECRETARY, THRISSUR CORPORATION, CORPORATION OFFICE, THRISSUR DISTRICT, KERALA, PIN - 680001SRI. SANTHOSH P.ODUVAL -SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No 8441 of 2024
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JUDGMENT
Dated this the 20th day of March, 2024
The writ petition has been filed seeking the following reliefs:
i. Issue a writ of Mandamus, order or direction, to the respondent's to refund the excess amount collected from the petitioner as arrears of enhanced property tax from the year 2016 along with its penal interest, within a time frame that may be fixed by the Hon'ble Court.
ii. Direct the respondents to consider and pass orders on Exhibit P1 representation within a time frame that may be fixed by the Hon'ble Court.
iii. Declare that the enhancement of Property Tax, Service Sub Tax and Library Cess, etc. up to 100% of the existing Property Tax, Service Sub Tax and Library Cess, etc., by the respondents, is illegal.
iv. Direct the respondents to follow the statutory provisions envisaged in the Kerala Municipalities Act and its relevant Rules for enhancing the Property Tax, Service Sub Tax and Library Cess, etc. and on the collection of it.
v. Declare that, the respondents can collect Property Tax with prospective effect only, after
WPC No 8441 of 2024
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taking decision of enhancement, and only if that enhancement is legal and proper.
vi. Declare that, the respondents cannot insist the petitioner for the payment of Service Sub Tax and Library Cess, as it is not applicable to the petitioner's building.
vii. Grant such other reliefs as this Hon'ble Court may deem fit and proper by considering the facts and circumstances of this case.
viii. Dispense with production of English translation of the documents.
Considering the said prayer, the present writ petition is disposed of, with direction to the respondents to consider Ext.P1 application and pass orders in accordance with law, after providing an opportunity of
WPC No 8441 of 2024
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hearing to the petitioner, expeditiously preferably within
a period of two months from today.
Sd/-
DINESH KUMAR SINGH
JUDGE
AP
WPC No 8441 of 2024
5
APPENDIX OF WP(C) 8441/2024
PETITIO |
NER |
EXHIBITS |
||
|---|---|---|---|---|
Exhibit |
P1 |
TRUE COPY |
OF THE |
REPRESENTATION DATED |
14/02/2024RESPONDENT |
SUBMITTE |
D BEFORE THE 2ND |
||
Exhibit |
P2 |
TRUE COPYBUILDINGCORPORATION |
OF THENO.23/1460DATED 27/ |
TAX RECEIPT FOR THEOF THE THRISSUR07/2023 |
Exhibit |
P3 |
TRUE COPY |
OF THE |
TAX RECEIPT FOR THE |
BUILDINGCORPORATION |
NO.12/2697DATED 10/ |
OF THE THRISSUR07/2023 |
||
Exhibit |
P4 |
TRUE COPY |
OF THE |
TAX RECEIPT FOR THE |
BUILDING NCORPORATION |
O.23/1460DATED 27/ |
-1 OF THE THRISSUR07/2023 |
||
Exhibit |
P5 |
TRUE COPYBUILDINGCORPORATION |
OF THENO.12/2696DATED 10/ |
TAX RECEIPT FOR THEOF THE THRISSUR07/2023 |
Exhibit |
P6 |
TRUE COPY |
OF THE |
TAX RECEIPT FOR THE |
BUILDING NCORPORATION |
O.23/1460DATED 27/ |
-2 OF THE THRISSUR07/2023 |
||
Exhibit |
P7 |
TRUE COPYBUILDING NCORPORATION |
OF THEO.23/1460DATED 27/ |
TAX RECEIPT FOR THE-3 OF THE THRISSUR07/2023 |
1 issue framed by the court
Whether the respondents must consider the petitioner's application for refund of property tax alleged to have been wrongly paid as excess enhanced tax.
Popular Kuries Ltd.
The Thrissur Corporation
The Secretary, Thrissur Corporation
DINESH KUMAR SINGH
As recorded by the court registry
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