Miriam Elias vs State Of Kerala
2021 Latest Caselaw 16257 Ker

                      IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                       PRESENT

                        THE HONOURABLE MR. JUSTICE A.M.BADAR

              WEDNESDAY, THE 4TH DAY OF AUGUST 2021 / 13TH SRAVANA, 1943

                               WP(C) NO. 15524 OF 2021

PETITIONER:

               MIRIAM ELIAS,
               AGED 70 YEARS,
               D/O ELICHA JOSEPHAI,
               36/106, KOTTECANALROAD, COCHIN, PIN-682 018.
               BY ADV K.ARJUN VENUGOPAL


RESPONDENTS:

     1         STATE OF KERALA,
               REPRESENTED BY ADDITIONAL CHIEF SECRETARY,
               LOCAL SELF GOVERNMENT DEPARTMENT (I.A),
               GOVERNEMNT SECRETARIAT, ANNEX-I,
               THIRUVANANTHAPURAM-695 001.
     2         KOCHI MUNICIPAL CORPORATION,
               REPRESENTED BY ITS SECRETARY,
               O/O. THE KOCHI MUNICIPAL CORPORATION,
               PARK AVENUE, MARINE DRIVE, COCHIN-682 011.

               R1 BY DR.THUSHARA JAMES, SPECIAL GOVERNMENT PLEADER (TAX)

               R2 BY ADV SHRI.K.JANARDHANA SHENOY,
               STANDING COUNSEL, KOCHI MUNICIPAL CORPORATION




      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.08.2021, THE

COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.15524 OF 2021

                                   2



                              JUDGMENT

Dated this the 04th day of August 2021

Heard the learned counsel appearing for the

petitioner. The petitioner is challenging the

property tax demand notice. It is argued that the

demand of property tax is made retrospectively.

2. The petitioner is challenging the demand

notice issued by the Secretary of the Kochi Municipal

Corporation. The petitioner has alternate and most

efficacious remedy of challenging the demand notice

of property tax by filing appeal. When this query is

made, the learned counsel for the petitioner

submitted that the appeal can be entertained only if

the entire tax is deposited. That cannot be the

reason for circumventing the statutory remedy.

In this view of the matter as the statutory

remedy of challenging the impugned notices is

available to the petitioner by filing the appeal, the

petition is dismissed.

Sd/-

A.M.BADAR JUDGE SSK/04/08 WP(C).No.15524 OF 2021

APPENDIX OF WP(C) 15524/2021

PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE RECEIPT OF SUBMISSION OF PROPERTY TAX RETURNS FOR DOOR NO.67/12402 (OLD NO.40/5387 DATED 28.1.2014 WITH ENGLISH TRANSLATION.

Exhibit P1B TRUE COPY OF THE RECEIPT OF SUBMISSION OF PROPERTY TAX RETURNS FOR DOORN NO.67/12406 (OLD NO.40/5391 DATED 28.1.2014 WITH ENGLISH TRANSLATION.

Exhibit P1C TRUE COPY OF THE RECEIPT OF SUBMISSION OF PROPERTY TAX RETURNS FOR DOOR NO.67/12407 (OLD NO.40/5392 DATED 28.1.2014 WITH ENGLISH TRANSLATION.

Exhibit P1D TRUE COPY OF THE RECEIPT OF SUBMISSION OF PROPERTY TAX RETURNS FOR DOOR NO.67/12408 (OLD NO.40/5393 DATED 28.1.2014 WITH ENGLISH TRANSLATION.

Exhibit P2A TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE IN FORM NO.9 UNDER RULE 14(1) OF KERALA MUNICIPALITY BUILDING TAX, SERVICES AND SURCHARGE THEREON RULES 2011 DATED 3.8.2020 FOR DOOR NO.67/12402 WITH ENGLISH TRANSLATION. Exhibit P2B TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE IN FORM NO.7 UNDER RULE 12(6) OF KERALA MUNICIPALITY BUILDING TAX, SERVICES AND SURCHARGE THEREON RULES, 2011 DATED 3.8.2020 FOR DOOR NO.67/12402 WITH ENGLISH TRANSLATION. Exhibit P2C TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE IN FORM NO.9 UNDER RULE 14(1) OF KERALA MUNICIPALITY BUILDING TAX, SERVICES AND SURCHARGE THEREON RULES, 2011 DATED 3.8.2020 FOR DOOR NO.67/12406 WITH ENGLISH TRANSLATION. Exhibit P2D TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE IN FORM NO.7 UNDER RULE 12(6) OF KERALA MUNICIPALITY BUILDING TAX, SERVICES AND SURCHARGE THEREON RULES, 2011 DATED 3.8.2020 FOR DOOR NO.67/12406 WITH ENGLISH TRANSLATION. Exhibit P2E TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE IN FORM NO.9 UNDER RULE 14(1) OF KERALA MUNICIPALITY BUILDING TAX, SERVICES AND SURCHARGE THEREON RULES, 2011 DATED 3.8.2020 FOR DOOR NO.67/12407 WITH ENGLISH TRANSLATION. Exhibit P2F TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE IN FORM NO.7 UNDER RULE 12(6) OF KERALA MUNICIPALITY BUILDING TAX, SERVICES AND SURCHARGE THEREON RULES, 2011 DATED 3.8.2020 FOR DOOR NO.67/12407 WITH ENGLISH TRANSLATION. Exhibit P2G TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE IN FORM NO.9 UNDER RULE 14(1) OF KERALA MUNICIPALITY BUIDLING TAX, SERVICES AND SURCHARGE THEREON RULES, 2011 DATED 3.8.2020 FOR DOOR NO.67/12408 WITH ENGLISH TRANSLATION. Exhibit P2H TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE IN WP(C).No.15524 OF 2021

FORM NO.7 UNDER RULE 12(6) OF KERALA MUNICIPALITY BUILDING TAX, SERVICES AND SURCHARGE THEREON RULES, 2011 DATED 3.8.2020 FOR DOOR NO.67/12408 WITH ENGLISH TRANSLATION. Exhibit P3 TRUE COPY OF RECEIPT FOR PAYMENT OF PROPERTY TAX FOR DOOR NO.67/12402, 67/12406, 67/12407 AND 67/12408 FOR THE FIRST HALF OF 2020-2021 DATED 29.9.2020.

Exhibit P4 TRUE COPY OF G.O.(MS) NO.34/2021/LSGD DATED 12.02.2021.

Exhibit P5 TRUE COPY OF ORDER ISSUED IN WPC NO.5248/2021(E) BY THIS HON'BLE COURT.

   RESPONDENT'S EXHIBITS:NIL


   SSK                   //TRUE COPY//                       PA TO JUDGE