IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
TUESDAY, THE 1ST DAY OF JUNE 2021/11TH JYAISHTA, 1943
WP(C) NO. 11625 OF 2021
PETITIONERS:
0
1 FRANCIS, AGED 53 YEARS, S/O.JOSEPH,
CHEMMANNUR HOUSE, OLARI DESOM,
PULLAZHI VILLAGE, THRISSUR THALUK,
THRISSUR DISTRICT 680 012.
2 SHIBY, AGED 47 YEARS, W/O.FRANCIS,
CHEMMANNUR HOUSE, OLARI DESOM,
PULLAZHI VILLAGE, THRISSUR THALUK,
THRISSUR DISTRICT 680 012.
3 SINI, AGED 38 YEARS, W/O.CINIL ANTONY,
AKKARA HOUSE, GANESAMANGALAM DESOM,
VADANAPPILLY VILLAGE, CHAVAKKAD THALUK,
THRISSUR 680 614.
BY ADVS.
K.R.ARUN KRISHNAN
EDISON THOMAS T.
DEEPA K.RADHAKRISHNAN
RESPONDENTS:
0
1 STATE OF KERALA REPRESENTED BY
THE PRINCIPAL SECRETARY TO THE GOVERNMENT,
REVENUE DEPARTMENT, ROOM NO.364,
1ST FLOOR, MAIN BLOCK, SECRETARIAT,
THIRUVANANTHAPURAM, KERALA PIN 691 001.
2 THE COLLECTOR, THRISSUR DISTRICT,
1ST FLOOR, CIVIL STATION,
CIVIL LINES ROAD, KALYAN NAGAR,
AYYANTHOLE, THRISSUR, KERALA PIN 680 003.
3 THE SUB COLLECTOR, THRISSUR DISTRICT,
1ST FLOOR, CIVIL STATION, CIVIL LINES ROAD,
KALYAN NAGAR, AYYANTHOLE, THRISSUR,
KERALA PIN 680 003.
WP(C) No.11625/2021
:2 :
4 TAHSILDAR, KUNNAMKULAM TALUK,
TALUK OFFICE, CHAVAKKAD,
THRISSUR DISTRICT 680 506.
5 THE SECRETARY, VELUR GRAMA PANCHAYATH,
VELUR P.O., THRISSUR DISTRICT 680 601.
R1-R4 BY GOVERNMENT PLEADER SMT.JASMIN M.M.
R5 BY STANDING COUNSEL SRI.M.PREMCHAND
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 01.06.2021, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) No.11625/2021
:3 :
JUDGMENT
~~~~~~~~~ Dated this the 1st day of June, 2021 The petitioners own certain extent of property in Velur Village, Thalappilly Taluk in Thrissur District. The petitioners constructed a building thereon having an area of 1402.70 square metres, on the basis of a building permit. Subsequently, they constructed a canopy like temporary structure of 369.11 square metres, for vehicular parking.
2. The petitioners state that the respondents assessed `2,91,600/- as building tax for the building inclusive of the temporary structure. The petitioners filed appeal. The Appellate Authority dismissed the appeal. Thereupon, the petitioners invoked Section 13 of the Kerala Building Tax Act and filed Ext.P4 Revision Petition.
3. The prime contention of the petitioners is that as per Section 5A of the Building Tax Act, only the area which is used as residential purpose can be assessed for the purpose WP(C) No.11625/2021 :4 : of luxury tax and the assessing authority as well as appellate authority overlooked this legal position.
4. I have heard the learned counsel for the petitioners, learned Government Pleader representing respondents 1 to 4 and the learned Standing Counsel for the 5 th respondent.
5. As the petitioners have preferred a statutory revision, the revisional authority has to consider the said revision petition on merits.
In the circumstances of the case, the writ petition is disposed of directing the 2 nd respondent to consider Ext.P4 revision petition filed by the petitioners within a period of three months and pass appropriate orders thereon in accordance with law. Till the 2nd respondent passes final orders on Ext.P4, all further proceedings pursuant to Ext.P2 shall remain deferred.
Sd/-
N. NAGARESH, JUDGE aks/02.06.2021 WP(C) No.11625/2021 :5 : APPENDIX PETITIONERS' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE BUILDING TAX RECEIPT 03.08.2018 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER.
EXHIBIT P2 A TRUE COPY OF THE ORDER NO.C1-
10027/2019 DATED 04.05.2020 ISSUED BY THE SUB COLLECTOR, THRISSUR.
EXHIBIT P3 A TRUE COPY OF THE REPRESENTATION DATED 20.10.2020 SUBMITTED BY THE PETITIONER TO THE SUB COLLECTOR, THRISSUR.
EXHIBIT P4 A TRUE COPY OF THE REVISION PETITION
DATED 28.10.2020 FILED BY THE
PETITIONERS BEFORE THE DISTRICT
COLLECTOR, THRISSUR.
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