Kerala High Court
C.D.Santhosh vs The State Of Kerala on 30 March, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
TUESDAY, THE 30TH DAY OF MARCH 2021 / 9TH CHAITHRA, 1943
WP(C).No.1610 OF 2021(A)
PETITIONER/S:
1 C.D.SANTHOSH, AGED 56 YEARS
S/O DAMODHARAN, RESIDING AT CHERAKULAM HOUSE,
IRINJALAKKUDA, THRISSUR DISTRICT
2 BINDHU SANTHOSH,AGED 48 YEARS
W/O C.D SANTHOSH, RESIDING AT CHERAKULAM HOUSE,
IRINJALAKKUDA, THRISSUR DISTRICT
BY ADVS.
SRI.T.MADHU
SMT.C.R.SARADAMANI
RESPONDENT/S:
1 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
DEPARTMENT OF LOCAL SELF GOVERNMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 THE IRINJALAKKUDA MUNICIPALITY,
REPRESENTED BY ITS SECRETARY, OFFICE OF THE
IRINJALAKKUDA MUNICIPALITY, IRINJALAKKUDA P.O.
THRISSUR DISTRICT-680 121.
3 THE SECRETARY,IRINJALAKKUDA MUNICIPALITY,
OFFICE OF THE IRINJALAKKUDA MUNICIPALITY,
IRINJALAKKUDA P.O.THRISSUR DISTRICT-680 121.
R2-3 BY ADV. SRI.K.K.CHANDRAN PILLAI (SR.)
R2-3 BY SMT.S.AMBILY, SC, IRINJALAKUDA MUNICIPALITY
SRI. RON BASTIN, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.1610 OF 2021 2
JUDGMENT
Dated this the 30th day of March 2021
The writ petition is filed challenging the demand notices issued
by the Secretary of the respondent Municipality.
2. Heard the learned counsel appearing for the petitioner.
3. Learned counsel appearing for the petitioner submits that
demand notices are for claiming arrears of taxes and as such, those
are illegal.
4. The petitioner has alternative and most efficacious
remedy of preferring the appeal challenging the demand notices.
The writ petition is therefore dismissed because of availability of
alternative remedy of appeal. Needless to mention that the
petitioner is free to challenge the impugned notices by filing the
appeal, if he is so advised.
Sd/-
A.M.BADAR
ajt JUDGE
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 22.7.2014 FOR PAYMENT OF THE PROPERTY
TAX FOR THE FIRST HALF OF THE FINANCIAL
YEAR 2014-15 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A WITH ENGLISH
TRANSLATION.
EXHIBIT P2 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 6.8.2014 FOR PAYMENT OF THE PROPERTY
TAX FOR THE SECOND HALF OF THE FINANCIAL
YEAR 2014-15 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A WITH ENGLISH
TRANSLATION.
EXHIBIT P3 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 22.7.2014 FOR PAYMENT OF THE PROPERTY
TAX FOR THE FIRST HALF OF THE FINANCIAL
YEAR 2014-15 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-B WITH ENGLISH
TRANSLATION.
EXHIBIT P4 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 6.8.2014 FOR PAYMENT OF THE PROPERTY
TAX FOR THE SECOND HALF OF THE FINANCIAL
YEAR 2014-15 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-B WITH ENGLISH
TRANSLATION.
EXHIBIT P5 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 22.7.2014 FOR PAYMENT OF THE PROPERTY
TAX FOR THE FIRST HALF OF THE FINANCIAL
YEAR 2014-15 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-C WITH ENGLISH
TRANSLATION.
EXHIBIT P6 THE TRUE COPY OF THE PROPERTY TAX RECEIPT DATED
6.8.2014 FOR PAYMENT OF THE PROPERTY TAX FOR
THE SECOND HALF OF THE FINANCIAL YEAR 2014-15
IN RESPECT OF THE BUILDING BEARING DOOR NO
12/475-C WITH ENGLISH TRANSLATION.
EXHIBIT P7 THE TRUE COPY OF THE PROPERTY TAX RECEIPT DATED
22.7.2014 FOR PAYMENT OF THE PROPERTY TAX FOR
THE FIRST HALF OF THE FINANCIAL YEAR 2014-15 IN
RESPECT OF THE BUILDING BEARING DOOR NO 12/475-
D WITH ENGLISH TRANSLATION.
EXHIBIT P8 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 6.8.2014 FOR PAYMENT OF THE PROPERTY
TAX FOR THE SECOND HALF OF THE FINANCIAL
YEAR 2014-15 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-D WITH ENGLISH
TRANSLATION.
EXHIBIT P9 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 28.11.2015 FOR PAYMENT OF THE
PROPERTY TAX FOR THE FIRST HALF OF THE
FINANCIAL YEAR 2015-16 IN RESPECT OF THE
BUILDING BEARING DOOR NO 12/475-A,475/B,
475-C AND 475-D WITH ENGLISH TRANSLATION.
EXHIBIT P10 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 27.2.2016 FOR PAYMENT OF THE PROPERTY
TAX FOR THE SECOND HALF OF THE FINANCIAL
YEAR 2015-16 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A,475/B, 475-C AND
475-D WITH ENGLISH TRANSLATION.
EXHIBIT P11 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 30.9.2016 FOR PAYMENT OF THE PROPERTY
TAX FOR THE FIRST HALF OF THE FINANCIAL
YEAR 2016-17 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A,475/B, 475-C AND
475-D WITH ENGLISH TRANSLATION.
EXHIBIT P12 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 21.2.2017 FOR PAYMENT OF THE PROPERTY
TAX FOR THE SECOND HALF OF THE FINANCIAL
YEAR 2016-17 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A,475/B, 475-C AND
475-D WITH ENGLISH TRANSLATION.
EXHIBIT P13 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 3.10.2017 FOR PAYMENT OF THE PROPERTY
TAX FOR THE FIRST HALF OF THE FINANCIAL
YEAR 2017-18 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A,475/B, 475-C AND
475-D WITH ENGLISH TRANSLATION.
EXHIBIT P14 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 13.3.2018 FOR PAYMENT OF THE PROPERTY
TAX FOR THE SECOND HALF OF THE FINANCIAL
YEAR 2017-18 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A,475/B, 475-C AND
475-D WITH ENGLISH TRANSLATION.
EXHIBIT P15 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 8.8.2018 FOR PAYMENT OF THE PROPERTY
TAX FOR THE FIRST HALF OF THE FINANCIAL
YEAR 2018-19 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A,475/B, 475-C AND
475-D WITH ENGLISH TRANSLATION.
EXHIBIT P16 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 31.1.2019 FOR PAYMENT OF THE PROPERTY
TAX FOR THE SECOND HALF OF THE FINANCIAL
YEAR 2018-19 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A,475/B, 475-C AND
475-D WITH ENGLISH TRANSLATION.
EXHIBIT P17 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 30.9.2019 FOR PAYMENT OF THE PROPERTY
TAX FOR THE FIRST HALF OF THE FINANCIAL
YEAR 2019-20 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A,475/B, 475-C 475-
DAND 475-E3 WITH ENGLISH TRANSLATION.
EXHIBIT P18 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 29.2.2020 FOR PAYMENT OF THE PROPERTY
TAX FOR THE SECOND HALF OF THE FINANCIAL
YEAR 2019-20 IN RESPECT OF THE BUILDING
BEARING DOOR NO 12/475-A,475/B, 475-C 475-D
AND 475-E3 WITH ENGLISH TRANSLATION.
EXHIBIT P19 THE TRUE COPY OF THE PROPERTY TAX RECEIPT
DATED 23.2.2019 FOR PAYMENT OF THE PROPERTY
TAX IN RESPECT OF THE BUILDING BEARING DOOR
NO UA(E30 FOR THE FINANCIAL YEAR 2017-18
AND 2018-19 WITH ENGLISH TRANSLATION
EXHIBIT P20 TRUE COPY OF THE NOTICE DATED 18.9.2020
ISSUED BY THE SECOND RESPONDENT DEMANDING
ADDITIONAL PROPERTY TAX, SERVICE TAX AND
SURCHARGE IN RESPECT OF THE BUILDING
BEARING DOOR NO 475-A WITH ENGLISH
TRANSLATION
EXHIBIT P21 TRUE COPY OF THE NOTICE DATED 18.9.2020
ISSUED BY THE SECOND RESPONDENT DEMANDING
ADDITIONAL PROPERTY TAX, SERVICE TAX AND
SURCHARGE IN RESPECT OF THE BUILDING
BEARING DOOR NO 475-B WITH ENGLISH
TRANSLATION
EXHIBIT P22 TRUE COPY OF THE NOTICE DATED 18.9.2020
ISSUED BY THE SECOND RESPONDENT DEMANDING
ADDITIONAL PROPERTY TAX, SERVICE TAX AND
SURCHARGE IN RESPECT OF THE BUILDING
BEARING DOOR NO 475-C WITH ENGLISH
TRANSLATION
EXHIBIT P23 TRUE COPY OF THE NOTICE DATED 18.9.2020
ISSUED BY THE SECOND RESPONDENT DEMANDING
ADDITIONAL PROPERTY TAX, SERVICE TAX AND
SURCHARGE IN RESPECT OF THE BUILDING
BEARING DOOR NO 475-D WITH ENGLISH
TRANSLATION
EXHIBIT P24 TRUE COPY OF THE NOTICE DATED 18.9.2020
ISSUED BY THE SECOND RESPONDENT DEMANDING
ADDITIONAL PROPERTY TAX, SERVICE TAX AND
SURCHARGE IN RESPECT OF THE BUILDING
BEARING DOOR NO 475-E3(UA) WITH ENGLISH
TRANSLATION
EXHIBIT P25 THE TRUE COPY OF THE ORDER DATED 8.3.2019
IN WPC NO 6942/2019 ON THE FILES OF THIS
HONOURABLE COURT
EXHIBIT P26 THE TRUE COPY OF THE ORDER DATED 26.8.2019
IN WPC NO 6942/2019 ON THE FILES OF THIS
HONOURABLE COURT
