IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
FRIDAY, THE 24TH DAY OF JUNE 2022 / 3RD ASHADHA, 1944
WP(C) NO. 3560 OF 2015
PETITIONER:
M/S.SREE SAKTHI PAPER MILLS LTD
AGED 63 YEARS
'SREE KAILAS', 39/2724 - A, PALIAM ROAD, KOCHI -
682016, REP. BY ITS DIRECTOR (OPERATIONS) SRI.
N.PURUSHOTHAMA PRABHU
BY ADVS.
SRI.R.LAKSHMI NARAYAN
SMT.R.RANJANIE
RESPONDENTS:
1 PARIYARAM GRAMA PANCHAYATH
REP BY ITS SECRETARY, PARIYARAM P.O., THRISSUR - 680
721
2 SECRETARY, PARIYARAM GRAMA PANCHAYATH
PARIYARAM P.O., THRISSUR - 680 721.
BY ADV SRI.SHEEJO CHACKO
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING
W.P.(C) No.3560 of 2015 2
JUDGMENT
Dated this the 24th day of June 2022 This writ petition is filed by the petitioner seeking the following reliefs:
i) Call for the records leading to Ext.P5 to P12 and quash the same by issuing the writ of certiorari.
ii) Stay all further proceedings pursuant to Exts.P5 to P12 including steps for recovery of the amount demanded therein, pending disposal of the writ petition.
iiii) Pass such other orders, writ or directions as this Hon'ble court may deem fit and proper.
2. The subject issue relates to the demand of property tax raised against the petitioner company registered under the Companies Act as per Exts.P5 to P12. Anyhow a detailed deliberation of the adjudication is not required since in the counter affidavit filed by the Pariyaram Grama Panchayat, it is stated that tax was re-determined by the Grama Panchayat. The relevant paragraph of the counter affidavit is extracted hereunder for convenience and future purpose:
"But after the issuance of demand notice impugned in this writ petition, the government has issued G.O.No.88/2013 LSGD dated 13.3.2013 directing the redetermination of property tax on the basis of plinth area and any increase of property tax shall not exceed 150 percentage of the existing property tax of the building. Accordingly, property tax was redetermined as shown below:
W.P.(C) No.3560 of 2015 3 Sl.No. Building Area Use Property tax redetermined on the Number basis of G.O.P.No.86/2013 1 13/160 38M2 Industry 410 2 13/161 96M2 office 4536 3 13/162 71M 2 Industry 410 4 13/163 111M 2 Commercial 1531 (godown) 5 13/164 1351M2 Industry 3982 6 13/165 5492M2 Industry 41712
In this connection, it is most respectfully submitted that, the aforesaid building is sold to Smt.Swapna Sabu and Ashish Sabu, Kurumassery, Parakkadavu and they have remitted property tax since 2013- 14 and property tax now continued to be paid without any default. The property tax has been substantially reduced, when redetermined on the basis of G.O.No.88/2013. No grievance subsists in the above matter and writ petition is only to be dismissed."
3. Taking into account the said aspect, onething is clear though the subject challenge has made Exhibits P5 to P12 demands has virtually become infructuous. Therefore, the writ petition is disposed of, recording the above aspect.
Sd/-
smv SHAJI P.CHALY,
JUDGE
W.P.(C) No.3560 of 2015 4
APPENDIX OF WP(C) 3560/2015
PETITIONER EXHIBITS
P1- THE PHOTOCOPY OF THE RECEIPT ISSUED BY THE 1ST RESPONDENT P2- THE PHOTOCOPY OF THE LETTER ISSUED BY THE PETITIONER ALONG WITH THE CHEQUE FOR RS.24549/- P3- THE PHOTOCOPY OF THE RECEIPT ISSUED EVIDENCING THE RECEIPT OF PROPERTY TAX FOR THE YEAR 2014-2015 P4- THE PHOTOCOPY OF THE LETTER ISSUED BY THE PETITIONER ALONG WITH CHEQUE FOR RS. 24550/- P5- PHOTOCOPY OF NOITCE DATED 1.1.2015 ISSUED BY 2ND RESPONDENT AND TRANSLATION P6-PHOTOCOPY OF NOTICE DATED 9.1.2015 ISSSUED BY THE 2ND RESPONDENT AND TRANSLATION P7- PHOTOCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO.13/160 AND TRANSLATION P8- PHOTOCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO.13/161 AND TRANSLATION P9- PHOTOCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO. 13/162 AND TRANSLATION P10- PHOTOCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO. 13/163 AND TRANSLATION P11- PHOTOTCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO. 13/164 AND TRANSLATION P12- PHOTOCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO. 13/165 AND TRANSLATION