Mar Baselios Institute of Technology and Science Vs State of Kerala

2025:KER:25165

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

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MONDAY, THE 24TH DAY OF MARCH 2025 / 3RD CHAITHRA, 1947

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WP(C) NO. 10539 OF 2024

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PETITIONER:

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MAR BASELIOS INSTITUTE OF TECHNOLOGY AND
SCIENCE
NELLIMATTOM P.O., KOTHAMANGALAM,
ERNAKULAM - 686 693
REPRESENTED BY ITS ADMINISTRATOR,
PIN – 686 693.

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BY ADVS.
C.ANIL KUMAR
A.K.PREETHA
DEVIKA MOHAN

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RESPONDENTS:

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1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM,

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PIN – 682 031.

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2 DISTRICT COLLECTOR ERNAKULAM O/O. THE DISTRICT COLLECTOR, CIVIL STATION, KAKKANAD, ERNAKULAM,

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PIN – 682 030.

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3 DEPUTY TAHSILDAR (REVENUE RECOVERY) REVENUE TOWER SH-16, KOTHAMANGALAM, ERNAKULAM, PIN – 686 666.

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4 KERALA BUILDINGS AND OTHER CONSTRUCTIONS WORKERS WELFARE FUND BOARD, VAZHUTHACAUD, THIRUVANANTHAPURAM REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, PIN – 695 014.

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WP(C) NO.10539 OF 2024

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2

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5 ASSESSING OFFICER UNDER THE KERALA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE CESS ACT & ASSISTANT LABOUR OFFICER, GRADE I, CIVIL STATION, KAKKANAD KOCHI, PIN – 682 030.

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SRI. S.KRISHNA MOORTHY - SC
SMT. MABLE C.KURIAN – SR. GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 24.03.2025, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:

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WP(C) NO.10539 OF 2024

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JUDGMENT

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The petitioner was served with Ext.P2 assessment order under the Building and Other Construction Workers Welfare Cess Act, 1996. Later, the matter was considered by the 5^th respondent, the Assessing Authority in the Adalat Scheme by waiving 50% of the interest on the assessed amount as evident from Ext.P6. Though the petitioner has remitted the amount as per Ex.P6 vide Exts.P7 to P9, the 5^th respondent is insisting on remittance of Rs.5,84,715/- being the revenue recovery charges of the 3^rd respondent for closing the proceedings against the petitioner. The learned counsel for the petitioner submits that the demand of recovery charges as ‘Tahsildar's fees’

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WP(C) NO.10539 OF 2024

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2025:KER:25165

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is illegal and arbitrary and that going by the dictum laid down by this Court in Ali Haji K.C v. The District Collector, Wayanad [2023 (1) KHC 552], the 3^rd respondent is not entitled to collect the collection charges when the revenue recovery machinery was not availed for the purpose of collection of the amount due to the 5^th respondent and the amounts were directly paid on settlement of dues at the Adalat. Accordingly, it is submitted that the demand made in Ext.P6 for 7.5% of the amount settled

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as per the terms of Adalat settlement as collection charges is illegal and arbitrary.

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The learned Government Pleader submits that in view of the dictum laid down in Ali Haji (supra), since the matter has been settled in the Adalat after initiating revenue

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WP(C) NO.10539 OF 2024

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5

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recovery action, the petitioner is liable to pay 1% of the amount settled as per Ext.P6 towards service charges.

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In the light of the submissions and the decision in Ali Haji (supra), the writ petition is allowed and the requirement in Ext.P6 to the extent it demands 7.5% of the amount paid as per the terms of the Adalat settlement is set aside. It is ordered that the petitioner is liable to pay only 1% of the amount paid as per the terms of Adalat settlement towards service charges. The said amount shall be paid within a period of two months from today.

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Sd/-

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MURALI PURUSHOTHAMAN JUDGE

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SPR

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WP(C) NO.10539 OF 2024

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APPENDIX

PETITIONER’S EXHIBITS :-

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`EXHIBIT P1`	`TRUE COPY OF THE ASSESSMENT NOTICE NO.` `C1/26817/19 DATED 11.10.2019 ISSUED BY` `THE 5TH RESPONDENT.`
`EXHIBIT P2` `EXHIBIT P3`	`TRUE COPY OF THE ASSESSMENT ORDER NO.` `C1/26817/19 DATED 15.11.2019 ISSUED BY` `THE 5TH RESPONDENT TO THE PETITIONER.` `TRUE COPY OF THE COMMUNICATION NO. C1-` `26817/2019 DATED 14.10.2022 ISSUED BY` `THE 5TH RESPONDENT TO THE PETITIONER.`
`EXHIBIT P4`	`A TRUE COPY OF THE RECOVERY NOTICE DATED` `29.12.2022, ISSUED BY THE 3RD RESPONDENT` `REQUIRING THE PETITIONER TO REMIT AN` `AMOUNT OF RS. 9049186/- BEING ARREARS OF` `BUILDING & OTHER CONSTRUCTION WORKERS` `WELFARE CESS ACT.`
`EXHIBIT P5`	`A TRUE COPY OF THE INTERIM ORDER DATED` `22.02.2023 IN W.P.(C). NO. 1637/2023.`
`EXHIBIT P6`	`A TRUE COPY OF THE PROPOSAL DATED` `23.02.2024 ISSUED BY THE 5TH RESPONDENT.`
`EXHIBIT P7`	`TRUE COPY OF THE RECEIPTS (3 NOS.) NO.` `C1/26817/19 DATED 28.02.2024 FOR RS.` `1015991/- + RS.77939/-.`
`EXHIBIT P8`	`TRUE COPY OF THE RECEIPT NO. C1/26817/19` `DATED 28.02.2024 FOR RS.3000000/-.`
`EXHIBIT P9`	`RUE COPY OF THE RECEIPT NO. C1/26817/19` `DATED 28.02.2024 FOR RS.2700000/-.`
`EXHIBIT P10`	`A TRUE COPY OF THE RECEIPT DATED` `13.04.2023 SHOWING REMITTANCE OF RS.` `170/-.`

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RESPONDENTS EXHIBITS: NIL.

Mar Baselios Institute of Technology and Science v. State of Kerala

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Mar Baselios Institute of Technology and Science v. State of Kerala

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