Paravur Town Merchants' ... vs State Of Kerala
2021 Latest Caselaw 10592 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

     MONDAY, THE 29TH DAY OF MARCH 2021 / 8TH CHAITHRA, 1943

                        WP(C).No.7388 OF 2021(W)


PETITIONER/S:

                PARAVUR TOWN MERCHANTS' ASSOCIATION
                A UNIT OF KERALA VYAPARI VYAVASAI EKOPANA SAMITHI,
                REG.NO.113/74, VYAPARA BHAVAN, NORTH PARAVUR
                REPRESENTED BY ITS GENERAL SECRETARY, P.B.PRAMOD,
                S/O.P.G.BALAKRISHNAN, AGED 50 YEARS,
                PERUMITTATHU HOUSE, KESARI ROAD, NORTH PARUR.

                BY ADVS.
                SRI.BABU CHERUKARA
                SRI.A.GOPI

RESPONDENT/S:

      1         STATE OF KERALA
                REPRESENTED BY THE SECRETARY TO REVENUE DEPARTMENT,
                SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001.

      2         THE TAHSILDAR,PARAVUR TALUK, NORTH PARAVUR,
                ERNAKULAM DISTRICT, PIN-683513.

      3         THE VILLAGE OFFICER,
                NORTH PARAVUR, ERNAKULAM DISTRICT, PIN-683513.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.7388 OF 2021                   2



                                JUDGMENT

Dated this the 29th day of March 2021

Heard the learned counsel appearing for the petitioner.

2. Learned counsel for the petitioner submits that the

building constructed by the petitioner is not yet regularised and no

occupancy certificate is issued and therefore, the assessment

orders issued by the respondents are illegal.

3. The challenge is to the orders of assessment under the

Kerala Building Tax Act 1975 which are at Exts.P7, P8 and P9.

4. There is alternative and most efficacious remedy of

preferring the appeal under Section 11 of the Kerala Building Tax

Act, 1975.

In this view of the matter, the writ petition is dismissed.

Needless to mention that the petitioner is at liberty to approach

the appellate forum, if he is so advised.

Sd/-

                                                  A.M.BADAR
ajt                                                   JUDGE




                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              TRUE COPY OF THE BUILDING PERMIT ISSUED BY

THE SECRETARY, MUNICIPAL COUNCIL, NORTH PARAVUR DATED 02.02.2009.

EXHIBIT P2 TRUE COPY OF THE PROCEEDINGS OF THE TOWN PLANNER ON BEHALF OF THE SENIOR TOWN PLANNER.

EXHIBIT P2(a) TRUE ENGLISH TRANSLATION OF EXHIBIT P2.

EXHIBIT P3 TRUE COPY OF THE COMMUNICATION BY THE SR.TOWN PLANNER TO THE SECRETARY OF NORTH PARAVUR MUNICIPALITY DATED 02.12.2019.

EXHIBIT P3(a) TRUE ENGLISH TRANSLATION OF EXHIBIT P3.

EXHIBIT P4 TRUE COPY OF THE NOTICE ISSUED BY THE SECRETARY, NORTH PARAVUR MUNICIPALITY DATED 10.12.2019.

EXHIBIT P4(a) TRUE ENGLISH TRANSLATION OF EXHIBIT P4.

EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN W.P.

(C)NO.35911/2019 DATED 02.07.2020 OF THIS HON'BLE COURT.

EXHIBIT P6 TRUE COPY OF THE ORDER NO.TCPEKM/21/2020-D DATED 27.08.2020 OF THE SENIOR TOWN PLANNER.

EXHIBIT P7 TRUE COPY OF THE ORDER OF ASSESSMENT UNDER THE KERALA BUILDING TAX ACT AS PER ORDER NO.H1-18278/2017(OB) DATED 25.02.2020 ISSUED BY NORTH PARAVUR, TAHSILDAR.

EXHIBIT P7(a) TRUE ENGLISH TRANSLATION OF EXHIBIT P7.

EXHIBIT P8 TRUE COPY OF THE ORDER NO.H1-18278/2017(RB) DATED 25.02.2020 DEMANDING A SUM OF RS.2,05,020/- UNDER THE KERALA BUILDING TAX ACT.

EXHIBIT P8(a) TRUE ENGLISH TRANSLATION OF EXHIBIT P8.

EXHIBIT P9 TRUE COPY OF THE ORDER NO.H1-18278/17 DATED 17.06.2020 ISSUED BY THE TAHSILDAR, PARAVUR.

EXHIBIT P9(a) TRUE ENGLISH TRANSLATION OF EXHIBIT P9.