Kerala High Court
Nazeem Thameen vs The Kochi Municipal Corporation 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.8345 OF 2021(P)
PETITIONER/S:
NAZEEM THAMEEN,
AGED 52 YEARS
S/O. E.M THAMEEN, KAITHAVALAPPIL HOUSE,
KUMBLANGI VAZHI, PALLURUTHY, KOCHI 682 006
BY ADVS.
SRI.S.SUDHISH KUMAR
SMT.GOPIKA.N.NAIR
RESPONDENTS:
1 THE KOCHI MUNICIPAL CORPORATION
REP.BY ITS SECRETARY, KOCHI MUNICIPAL CORPORATION,
PARK AVENUE ROAD, KOCHI - 682 011.
2 STATE OF KERALA,
REPRESENTED BY SECRETARY, LOCAL SELF GOVERNMENT
DEPARTMENT, GOVERNMENT SECRETARIAT,
TRIVANDRUM - 695 001.
OTHER PRESENT:
SRI.K.JANARDHANA SHENOY, SC.
SMT.THUSHARA JAMES, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.8345/2021 2
JUDGMENT
Dated this the 30th day of March 2021
Heard the learned counsel appearing for the petitioner. He
submits that the notices at Exts.P1 to P13 issued by the Kochi
Municipal Corporation demanding tax retrospectively and at the
enhanced rate are being impugned in the instant writ petition.
2. I have perused the impugned notices issued by the
Secretary of the Kochi Municipal Coporation. Chapter XXIII of the
Kerala Municipality Act, 1994 deals with appeals and revision.
Section 509 thereon provides for appeal challenging the notices
issued by the Secretary for levy of tax.
3. The petitioner has alternate and most efficacious remedy
of challenging the notices issued by the 1 st respondent demanding
arrears of property tax.
This writ petition is accordingly dismissed with liberty to the
petitioner to approach appellate authority, if he is so advised.
Sd/-
A.M.BADAR
JUDGE
smp
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/B.
EXHIBIT P1(a) ENGLISH TRANSLATION OF
EXHIBIT P1 DOCUMENT.
EXHIBIT P2 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/C.
EXHIBIT P2(a) ENGLISH TRANSLATION OF
EXHIBIT P2 DOCUMENT.
EXHIBIT P3 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/D.
EXHIBIT P3(a) ENGLISH TRANSLATION OF
EXHIBIT P3 DOCUMENT.
EXHIBIT P4 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/E.
EXHIBIT P4(a) ENGLISH TRANSLATION OF
EXHIBIT P4 DOCUMENT.
EXHIBIT P5 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/F.
EXHIBIT P5(a) ENGLISH TRANSLATION OF
EXHIBIT P5 DOCUMENT.
EXHIBIT P6 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/G.
EXHIBIT P6(a) ENGLISH TRANSLATION OF
EXHIBIT P6 DOCUMENT.
EXHIBIT P7 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/H.
EXHIBIT P7(a) ENGLISH TRANSLATION OF
EXHIBIT P7 DOCUMENT.
EXHIBIT P8 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/I.
EXHIBIT P8(a) ENGLISH TRANSLATION OF
EXHIBIT P8 DOCUMENT.
EXHIBIT P9 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/J.
EXHIBIT P9(a) ENGLISH TRANSLATION OF
EXHIBIT P9 DOCUMENT.
EXHIBIT P10 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/P.
EXHIBIT P10(a) ENGLISH TRANSLATION OF
EXHIBIT P10 DOCUMENT.
EXHIBIT P11 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/Q.
EXHIBIT P11(a) ENGLISH TRANSLATION OF
EXHIBIT P11 DOCUMENT.
EXHIBIT P12 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/R.
EXHIBIT P12(a) ENGLISH TRANSLATION OF
EXHIBIT P12 DOCUMENT.
EXHIBIT P13 TRUE OPY OF THE DEMAND NOTICE 3-07-2019
IN RESPECT OF BUILDING NO. 22/125/S.
EXHIBIT P13(a) ENGLISH TRANSLATION OF
EXHIBIT P13 DOCUMENT.
EXHIBIT P14 TRUE COPY OF THE INTERIM ORDER IN WPC
NO.7708/2020 DATED 13-03-2021 GRANTED BY
THIS HONOURABLE COURT.
RESPONDENTS' EXHIBITS: NIL.
True Copy
P.S to Judge
smp
