K.G. Varghese vs The Secretary, Kayamkulam ...

Citation : 2022 Latest Caselaw 8122 Ker
Judgement Date : 1 July, 2022

Kerala High Court
K.G. Varghese vs The Secretary, Kayamkulam ... on 1 July, 2022
            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
            THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
   FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
                     WP(C) NO. 11357 OF 2015
PETITIONER:

            K.G. VARGHESE
            SANTHOSH BHAVAN,
            TEXMO AGENCIES,
            KAYAMKULAM.

            BY ADVS.SRI.K.SHAJ
                    SMT.ANJU MOHAN
                    SRI.RENJITH.R.NAIR
                    SRI.RENJIT GEORGE
                    SRI.SAJJU.S
                    SRI.S.K.SUJITH KRISHNA
                    SRI.S.VISHNU ARIKKATTIL


RESPONDENTS:

    1       THE SECRETARY, KAYAMKULAM MUNICIPALITY
            MUNICIPAL OFFICE,
            KAYAMKULAM - 690 502

    2       KAYAMKULAM MUNICIPALITY
            REPRESENTED BY ITS SECRETARY - 690 502

            BY ADV. RAJAN T. R., STANDING COUNSEL


     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   01.07.2022,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C.) No. 11357/2015
                                    2




                               JUDGMENT

This writ petition is filed by the petitioner seeking the following reliefs:-

"A. To issue a writ of certiorari quashing Exts. P3 to P3(e) and Exts. P4 to P4(e) demand notices issued by the first respondent.
B. to issue a writ of mandamus or any other appropriate writ order or direction directing the first respondent to reconsider Ext.P6 and P8 petitions on merits."

2. The short facts required for disposal of the writ petition are as follows:-

The petitioner is aggrieved by Exts. P3, P3(a) to P3(e) demand notices raised by the Kayamkulam Municipality and Exts. P4, P4(a) to P4(e) demand notices under Rule 14(1) of the Kerala Municipality (Property Tax, Service Tax and Surcharge) Rules, 2011 for the Financial Years 2009-10 to 2014-15 for an amount of Rs.1,87,295/- and Rs.9,689/- for each financial year. Being aggrieved, petitioner had submitted Exts.P6 and P8 representations. W.P.(C.) No. 11357/2015 3 However, no action was taken which persuaded the petitioner to file this writ petition.

3. When this writ petition was admitted to the files of this Court on 09.04.2015, an interim stay of the demands raised was granted on condition that the petitioner remits 50% of the tax demanded as per the demand notices within one month. Anyhow, in the said interim order, the Municipality was also directed to consider Exts.P6 and P8 representations and pass appropriate orders, as expeditiously as possible.

4. Since the writ petition is pending before this Court for the past seven years, I think it is only appropriate that the writ petition is disposed of with suitable directions.

5. Therefore, after perusing the pleadings and documents on record and hearing the learned W.P.(C.) No. 11357/2015 4 counsel for the Municipality, Sri. T.R. Rajan, this writ petition is disposed of directing the Municipality/Secretary to consider Exts. P6 and P8 representations submitted by the petitioner against the demands raised, at the earliest, at any rate, within two months from the date of receipt of a copy of this judgment, after providing notice of hearing to the petitioner. However, I make it clear that, if already orders are passed on Exts.P6 and P8, the direction so issued need not be complied with, but the liberty of the petitioner to challenge the orders already passed is left open.

The writ petition is disposed of as above.

Sd/-

SHAJI P. CHALY JUDGE DCS/01.07.2022 W.P.(C.) No. 11357/2015 5 APPENDIX PETITIONER EXHIBITS Exhibit P1 COPY OF THE DEMAND NOTICE NO.R2/1452/15 DATED 02.03.15 TO THE BUILDING NO.UA/24/398/1 AND ITS ENGLISH TRANSLATION.

Exhibit P1(A) COPY OF THE DEMAND NOTICE NO.R2/1452/15 DATED 02.03.15 TO THE BUILDING NO.UA/24/398/2 AND ITS ENGLISH TRANSLATION.

Exhibit P2 COPY OF THE REPRESENTATION DATED 16.03.15 PREFERRED BY THE PETITIONER BEFORE THE FIRST RESPONDENT.

Exhibit P3 COPY OF THE DEMAND NOTICE NO.112 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/1 FOR THE FINANCIAL YEAR 2009-2010 AND ITS ENGLISH TRANSLATION.

Exhibit P3(A) COPY OF THE DEMAND NOTICE NO.113 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/1 FOR THE FINANCIAL YEAR 2010-2011 AND ITS ENGLISH TRANSLATION.

Exhibit P3(B) COPY OF THE DEMAND NOTICE NO.114 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/1 FOR THE FINANCIAL YEAR 2011-2012 AND ITS ENGLISH TRANSLATION.

Exhibit P3(C) COPY OF THE DEMAND NOTICE NO.115 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/1 FOR THE FINANCIAL YEAR 2012-2013 AND ITS ENGLISH TRANSLATION.

Exhibit P3(D) COPY OF THE DEMAND NOTICE NO.116 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/1 FOR THE FINANCIAL YEAR 2013-2014 AND ITS ENGLISH TRANSLATION.

W.P.(C.) No. 11357/2015 6 Exhibit P3(E) COPY OF THE DEMAND NOTICE NO.117 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/1 FOR THE FINANCIAL YEAR 2014-2015 AND ITS ENGLISH TRANSLATION.

Exhibit P4 COPY OF THE DEMAND NOTICE NO.118 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/2 FOR THE FINANCIAL YEAR 2009-2010 AND ITS ENGLISH TRANSLATION.

Exhibit P4(A) COPY OF THE DEMAND NOTICE NO.119 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/2 FOR THE FINANCIAL YEAR 2010-2011 AND ITS ENGLISH TRANSLATION.

Exhibit P4(B) COPY OF THE DEMAND NOTICE NO.120 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/2 FOR THE FINANCIAL YEAR 2011-2012 AND ITS ENGLISH TRANSLATION.

Exhibit P4(C) COPY OF THE DEMAND NOTICE NO.121 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/2 FOR THE FINANCIAL YEAR 2012-2013 AND ITS ENGLISH TRANSLATION.

Exhibit P4(D) COPY OF THE DEMAND NOTICE NO.122 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/2 FOR THE FINANCIAL YEAR 2013-2014 AND ITS ENGLISH TRANSLATION.

Exhibit P4(E) COPY OF THE DEMAND NOTICE NO.123 DATED 17.03.15 TO THE BUILDING NO.UA/24/398/2 FOR THE FINANCIAL YEAR 2014-2015 AND ITS ENGLISH TRANSLATION.

Exhibit P5 COPY OF THE GOVERNMENT ORDER NO.17/11 DATED 14.01.11 AND ITS ENGLISH TRANSLATION.

Exhibit P6 COPY OF THE PETITION DATED 23.03.15 PREFERRED BEFORE THE FIRST RESPONDENT AND ITS ENGLISH TRANSLATION.

Exhibit P7 COPY OF THE RECEIPT NO.2626 DATED W.P.(C.) No. 11357/2015 7 24.03.15 ISSUED FROM THE KAYAMKULAM MUNICIPALITY.

Exhibit P8 COPY OF THE PETITION DATED 23.03.15 AND ITS ENGLISH TRANSLATION PREFERRED BEFORE THE FIRST RESPONDENT.

Exhibit P9 COPY OF THE RECEIPT NO.2628 DATED 24.03.15 ISSUED FROM THE KAYAMKULAM MUNICIPALITY.