Sacred Heart Church vs Kumbalanghi Grama Panchayath
2021 Latest Caselaw 11619 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

               THE HONOURABLE MR. JUSTICE SHAJI P.CHALY

     FRIDAY, THE 09TH DAY OF APRIL 2021 / 19TH CHAITHRA, 1943

                      WP(C).No.14229 OF 2011(C)


PETITIONER:

               SACRED HEART CHURCH, KUMBALANGHI
               REP. BY ITS VICAR, FR.JOY NJARAKKATTUVELI,
               VICAR, SACRED HEART CHURCH,
               KUMBALANGHI, KUMBALANGHI P.O.

               BY ADV. SRI.N.C.JOSEPH

RESPONDENTS:

      1        KUMBALANGHI GRAMA PANCHAYATH
               REP. BY ITS SECRETARY,
               PANCHAYATH OFFICE, KUMBALANGHI.

      2        THE SECRETARY FOR LOCAL ADMINISTRATION
               GOVT. OF KERALA, GOVT. SECRETARIAT,
               THIRUVANANTHAPURAM, PIN - 695 001.

      3        THE TRIBUNAL FOR LOCAL SELF GOVERNMENT
               INSTITUTION, THIRUVANANTHAPURAM, PIN - 695 001.

               R1 BY ADV. SRI.S.SHANAVAS KHAN
               R2 AND 3 BY SRI.SURIN GEORGE IPE, SENIOR GOVERNMENT
               PLEADER

     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD            ON
09.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.14229 of 2011
                                        2


                                  JUDGMENT

Dated this the 9th day of April, 2021

This writ petition is filed by Sacred Heart Church, Kumbalanghi

challenging Ext.P9 order passed by the Secretary of the Kumbalanghi

Grama Panchayat dated 28.9.2010 fixing the property tax to a parish hall

constructed by the Church, which was affirmed in Ext.P10 Revision

Petition No.135 of 2010 by the Tribunal for Local Self Government

Institutions as per its order dated 17.3.2011. Brief facts are these:

2. Petitioner has constructed a hall attached to the Church

building mostly for the purpose of conducting Catechism classes and for

housing the office of the various social and charitable services carried on

by the Church. According to the petitioner, it is occasionally used for

meetings of the parishioners as well as meetings of various organisations

engaged in social services. For the purpose of getting the building

numbered the 1st respondent has imposed property tax on the building

on 29.5.2009. According to the petitioner, the tax imposed was paid on

the belief that it is necessary for getting the building numbered for

electric connection as well as water connection. When the very same tax

was demanded a second time in 2010 then alone it was realised that it

was recurring yearly property tax. Thereupon, the petitioner has

preferred an appeal before the Standing Committee for Finance for W.P.(C)No.14229 of 2011

getting the tax revised. However, the appeal was rejected holding that

the appeal was preferred after 30 days before the Standing Committee.

It is thus aggrieved by the rejection of appeal, Tribunal was approached.

The Tribunal, as per Ext.P10, has passed the following order:

"4. The respondents have produced the file in connection with this case.

5. The points that arise for consideration are:-

(1) whether the impugned order is legally sustainable?

(2) What is the order as to relief?

6. Points (i) & (ii) The impugned order refers about an application before Standing Committee by the Revision Petitioner dated 2.9.2010. I have called upon the Respondents to produce the said application and verify whether the same could be treated as an Appeal because there is a definite contention for the Respondents that no Appeal has been preferred against the order of the Secretary and therefore the Revision is not maintainable.

7. The 1st respondent filed an affidavit stating that the reference in the impugned order about an application before Standing Committee dated 2.9.2010 is a mistake and actually the said application is dated 30.7.2010. The application dated 30.7.2010 has been produced by the Revision Petitioner as document No.1. The same even though styled as an "application" is an Appeal before the Standing Committee. Hence the contention that no Appeal has been preferred cannot be accepted.

W.P.(C)No.14229 of 2011

8. However, as Appeal before the Standing Committee has to be preferred within 30 days under Section 276(6) of the Kerala Panchayat Raj Act. The demand notice by the Secretary is dated 29.5.2009. The Appeal dated 30.7.2010 is against the said notice. The Appeal before the Standing Committee is thus hopelessly barred by time. Even in the impugned order it is stated that the Appeal is barred by time.

9. I find no reason then to interfere with the order of the Standing Committee as the Standing Committee was not legally entitled to take any decision on a time barred Appeal. If so this Revision is only to be dismissed. The points are found so.

In the result, the Revision Petition is dismissed."

3. According to the Tribunal, the petitioner has approached the

Finance Committee belatedly and therefore, the appeal was hopelessly

barred by limitation and the order passed by the Finance Committee was

in accordance with law. It was also found by the Tribunal that the

petitioner is not entitled to get any further relief. It is thus challenging

the legality and correctness of Ext.P10 order basically this writ petition is

filed.

4. I have heard Sri. S. Shanavas Khan, learned counsel for the 1 st

respondent and perused the pleadings and the materials on record.

5. The sole question to be considered is whether any manner of

interference is warranted to Ext.P10 order passed by the Tribunal.

Apparently, Ext.P9 order was passed by the Secretary of the Grama W.P.(C)No.14229 of 2011

Panchayat holding that the petitioner is using the parish hall constructed

attached to the Church for other activities and is earning income and

therefore, the petitioner is not entitled to any exemption from payment

of property tax. The said question was considered by a Division Bench of

this court in St. George Orthodox Church, Puthur and Another v.

State of Kerala and Others (2009 (4) KHC 775) and held that a parish

hall used for conducting marriage and venturing any commercial

activities is liable to be imposed with the property tax. Therefore,

eventhough the subject issue was not considered by the Finance

Committee as well as the Tribunal for Local Self Government Institutions,

on merits of the matter, the issue is squarely covered in the aforesaid

Division Bench judgment. I am also informed that there were other

Division Bench judgments in regard to the very same aspect however

against the proposition pointed out by the petitioner.

In that view of the matter and taking into account the attendant

facts and circumstances I do not think the petitioner is entitled to get any

relief as is sought for in the writ petition. Needless to say, the writ

petition fails. Accordingly it is dismissed.

Sd/-

Shaji P.Chaly Judge vpv W.P.(C)No.14229 of 2011

APPENDIX

PETITIONER'S EXHIBITS:

EXT.P1: TRUE COPY OF TAX RECEIPT DATED 29.5.2009 ISSUED FROM 1ST RESPONDENT KUMBALANGHI GRAMA PANCHAYATH.

EXT.P2: TRUE COPY OF LETTER DATED 10.10.2010 ISSUED BY PRESIDENT AND SECRETARY OF ST.VINCENT DE'PAUL SOCIETY, ST.JOSEPH CONFERENCE, PERUMPALLY.

EXT.P3: TRUE COPY OF LETTER DATED 21.10.2010 ISSUED BY SECRETARY, WOMEN'S INTEGRATED DEVELOPMENT SOCIETY (WIDS) REG. NO.484/95 SACRED HEART UNIT, KUMBALANGHI.

EXT.P4: TRUE COPY OF LETTER DATED 21.10.2010 ISSUED BY SECRETARY, KCYM S.H. UNIT KUMBALANGHI.

EXT.P5: TRUE COPY OF LETTER DATED 21.10.2010 ISSUED BY PRESIDENT, KCBC MADHYA VIRUDHA SAMADHI, KUMBALANGHI.

EXT.P6: TRUE COPY OF LETTER DATED 21.10.2010 ISSUED BY SECRETARY AND PRESIDENT, SEHIYON UTTU SHALA, SACRED HEART CHURCH KUMBALANGHI.

EXT.P7: TRUE COPY OF LETTER DATED 10.10.2010 ISSUED BY SECRETARY AND PRESIDENT, KERALA LABOUR MOVEMENT SACRED HEART CHURCH, KUMBALANGHI.

W.P.(C)No.14229 of 2011

EXT.P8: TRUE COPY OF APPLICATION DATED 30.7.2010 SUBMITTED BY PETITIONER BEFORE THE STANDING COMMITTEE (FINANCE) KUMBALANGHI GRAMA PANCHAYATH.

EXT.P9: TRUE COPY OF ORDER DATED 28.9.2010 OF 1ST RESPONDENT.

EXT.P10: TRUE COPY OF ORDER DATED 17.3.2011 OF THE TRIBUNAL FOR LOCAL SELF GOVT. INSTITUTIONS, THIRUVANANTHAPURAM IN REVISION PETITION NO.135/2010.

/TRUE COPY/

P.A. TO JUDGE