Kerala High Court
C.P. Sivadasan Nair vs State Of Kerala on 12 April, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 12TH DAY OF APRIL 2024 / 23RD CHAITHRA, 1946
WP(C) NO. 11 OF 2017
PETITIONER/S:
C.P. SIVADASAN NAIR
AGED 63 YEARS
S/O LATE KRISHNAN NAIR, AGED 63 YEARS, ADVOCATE,
SIVAGEETHAM, HOUSE NO.5/2659 B, JAFFERKHAN COLONY,
NEAR PLANETARIUM, KOZHIKODE, PIN:673006.
BY ADVS.
SRI.BABU JOSEPH KURUVATHAZHA
SMT.KARTHIKA MARIA
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
DEPARTMENT OF LOCAL SELF GOVERNMENT, GOVERNMENT
SECRETARIAT, THIRUVANANTHAPURAM-695001.
2 CORPORATION OF KOZHIKODE
OFFICE OF THE KOZHIKODE CORPORATION, KOZHIKODE-673 011,
REPRESENTED BY ITS SECRETARY.
BY ADVS.
GOVERNMENT PLEADER
BINDUMOL JOSEPH
BEENA JOSEPH(K/77/2008)
SRI. VENUGOPAL V. -GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 11 OF 2017 2
JUDGMENT
The Petitioner is an Ex-service man and presently a practicing lawyer. In terms of orders issued by the Government of Kerala, in exercise of the powers conferred under Section 281 of the Kerala Municipality Act, 1994, residential buildings belonging to Ex-service men were exempted from the payment of property tax irrespective of plinth area. Petitioner has approached this being aggrieved by the fact that, by Ext.P8 order dated 02.07.2013, the exemption granted was limited to residential buildings having a plinth area of 2000 Sq. feet. The petitioner had filed Ext.P9 representation and this Court, through Ext.P9(a) judgment in W.P.(C.) No.15286 of 2016, directed consideration of the said representation. The Government issued Ext.P10 communication, holding that there was no reason to modify the existing Government Order restricting the exemption to residential buildings having plinth area up to 2000 Sq. feet only.
2. Learned Government Pleader has placed before me a copy of the Government Order, namely G.O(MS) No.106/17/LSGD dated 26.05.2017, which dealt with the issue of property tax exemption to residential buildings of Ex- WP(C) NO. 11 OF 2017 3 Servicemen. It is submitted that in terms of the aforesaid Government Order, while the exemption is limited to an area of 2000 Sq. feet, it is clearly stated that the liability for property tax will be only for the area over and above 2000 Sq. feet. It is submitted that, no ground has been made out for grant of relief sought for in the writ petition .
3. Learned Standing Counsel appearing for the 2nd respondent-Corporation would also support the contentions taken by the learned Government Pleader.
4. Having considered the contentions raised and having heard the learned Government Pleader and the learned Standing Counsel appearing for the 2nd respondent, I am of the view that petitioner has not made out any case for grant of relief. Section 281 of the Kerala Municipality Act 1994 Act deals with the power of the Government to exempt any person/class of persons from payment of tax. It is clear from the pleadings in the writ petition that though initially the residential buildings belonging to Ex- service men were completely exempted from payment of property tax, the Government, later restricted the exemption to residential buildings upto 2000 Sq. feet plinth area alone. It is clear from the reading of the Government Order dated 26.05.2017 referred to above that the liability to pay property WP(C) NO. 11 OF 2017 4 tax, in cases of residential buildings belonging to Ex-service men and having an area over 2000 Sq. feet, will be restricted to the area over and above 2000 Sq. feet. No grounds have been made out for grant of relief sought for in the writ petition. The terms on which exemption should be granted from property tax is entirely a matter within the discretion of the Government. The writ petition fails and it is accordingly, dismissed.
Sd/-
GOPINATH P. JUDGE ajt WP(C) NO. 11 OF 2017 5 APPENDIX OF WP(C) 11/2017 PETITIONER EXHIBITS EXHIBIT P1: TRUE COPY OF THE EX-SERVICEMAN IDENTITY CARD BEARING I. CARD NO.KER 10-012519 DATED 17.1.2005 ISSUED BY THE ZILA SAINIK WELFARE OFFICER, KOZHIKODE, TO THE PETITIONER. EXHIBIT P2: TRUE COPY OF THE RESIDENTIAL CERTIFICATE ISSUED TO THE PETITIONER DATED 12.10.2004 BY THE 2ND RESPONDENT, WITH THE HOUSE NUMBER OF THE PETITIONER.
EXHIBIT P3: TRUE COPY OF THE RECEIPT ISSUED TO THE PETITIONER, DATED 20.3.2014 ON REMITTING THE BUILDING LICENCE FEE OF RS.1,135/-
EXHIBIT P4: TRUE PHOTO COPY OF THE ORDER NO.E4/27949/01 DATED 24.3.2004, GIVING REGULARIZATION TO THE RESIDENTIAL HOSUE OF THE PETITIONER.
EXHIBIT P4(a): TRUE COPY OF THE REPRESENTATION DATED 5.1.2005 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, CLAIMING EXEMPTION FROM REMITTING THE BUILDING TAX.
EXHIBIT P5: TRUE COPY OF GO(MS)NO.171/2009 DATED 29.8.2009 ISSUED BY THE IST RESPONDENT. EXHIBIT P6: TRUE COPY OF THE APPLICATION DATED 3.9.2009 SUBMITTED BY THE PETITIONER, BEFORE THE 2ND RESPONDENT.
EXHIBIT P7: TRUE COPY OF GO(MS)NO.1761/2010/LSGD DATED 27.5.2010 ISSUED BY THE IST RESPONDENT. EXHIBIT P8: TRUE COPY OF GO(MS)NO.242/2013/LSGD DATED 2.7.2013, ISSUED BY THE IST RESPONDENT. EXHIBIT P9: TRUE COPY OF THE REPRESENTATION DATED 3.3.2016, SUBMITTED BY THE PETITIONER BEFORE THE PRINCIPAL SECRETARY OF THE IST RESPONDENT.
EXHIBIT P9(a): TRUE COPY OF THE JUDGMENT DATED 19.4.2016 IN WPC NO.15286/2016 OF THIS HON'BLE COURT. EXHIBIT P10: TRUE COPY OF THE ORDER DATED 27.5.2016 ISSUED BY THE GOVERNMENT.