Kerala High Court
Sebastian Jose vs State Of Kerala on 2 November, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 2ND DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943
WP(C) NO. 23845 OF 2021
PETITIONERS:
1 SEBASTIAN JOSE
AGED 39 YEARS, S/O. K P JOSE,
KOORAN KALLOOKARAN HOUSE,
PULIYANAM POST, ANGAMALY P.O.,
ANGAMALI - 683572.
2 MARY JOSE
AGED 68 YEARS, W/O. K.P. JOSE,
KOORAN KALLOOKARAN HOUSE,
PULIYANAM POST, ANGAMALY P.O.,
ANGAMALI - 683572.
BY ADVS.
SRI.SANTHOSH MATHEW
SRI.ARUN THOMAS
SRI.JENNIS STEPHEN
SMT.KARTHIKA MARIA
SRI.ANIL SEBASTIAN PULICKEL
SMT.JAISY ELZA JOE
SRI.ABI BENNY AREECKAL
SMT.LEAH RACHEL NINAN
SRI.MATHEW NEVIN THOMAS
SRI.KARTHIK RAJAGOPAL
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE SECRETARY,
DEPARTMENT OF LABOUR,
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
W.P.(C) No.23845/21
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2 DISTRICT LABOUR OFFICER
DISTRICT LABOUR OFFICE,
CIVIL STATION, KAKKANAD,
ERNAKULAM - 682030.
3 DEPUTY LABOUR OFFICER
DISTRICT LABOUR OFFICE,
CIVIL STATION, KAKKANAD,
ERNAKULAM - 682030.
4 ASSESSMENT OFFICER
BUILDING AND OTHER CONSTRUCTION WELFARE CESS ACT
OFFICER, DISTRICT LABOUR OFFICE,
CIVIL STATION, KAKKANAD,
ERNAKULAM - 682030.
5 ANGAMALY MUNICIPALITY
NATIONAL HIGHWAY 47, ANGAMALY,
KERALA - 683572.
6 THE SECRETARY
ANGAMALY MUNICIPALITY,
NATIONAL HIGHWAY 47, ANGAMALY,
KERALA - 683572.
7 THE TAHSILDAR
TALUK OFFICE, ALUVA,
KERALA - 683101.
BY SABEENA P. ISMAIL, GOVT.PLEADER
ADV. ANIL K. MUHAMMAD FOR R5,6
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 02.11.2021, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C) No.23845/21
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BECHU KURIAN THOMAS, J.
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W.P.(C) No.23845 of 2021
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Dated this the 2nd day of November, 2021
JUDGMENT
Petitioners are the owners of a building in Sy. Nos.283/6AB, 427/2-
2, 430/11-3 and Sy. No.427/3 of Block No.11 of Angamaly Village, Aluva
Taluk, Ernakulam District. Petitioners' claim that the building was
originally constructed prior to 1995 by their predecessor-in-interest and
that subsequently some additional constructions were made to the
existing building.
2. While so, petitioners were issued with notices for assessment
dated 28.07.2021 as well as 31.08.2021 under the Building and Other
Construction Workers' Welfare Cess Act, 1996, copies of which are
produced as Ext.P8 and Ext.P9. Apprehending that without hearing the
petitioners orders will be passed by the 3rd respondent, in spite of the
alleged objection filed before the 4th respondent on 22.09.2021, petitioners
have approached this Court challenging the notice.
3. I have heard Adv.Santhosh Mathew and Adv.Karthika Maria for
the petitioners, Adv.Sabeena P.Ismail, learned Government Pleader as
well as Adv.Anil K.Muhammad, learned Standing Counsel for respondents
W.P.(C) No.23845/21
5 and 6.
4. Ext.P8 and Ext.P9 are only assessment notices issued under the
Building and Other Construction Workers' Welfare Cess Act, 1996. The
first stage of assessment under the said Act is by issue of a notice. The
remedy of the petitioners or the assessee is to prefer an objection and
seek an order of assessment from the said authority.
5. First petitioner contends that he has filed Ext.P10 objection on
22.09.2021. If the said objection has already been filed, then the remedy
of the petitioners is to seek consideration of the same by the 4 th
respondent. Challenge against the notices is too premature.
6. In view of the arguments raised at the Bar, I am of the opinion
that this writ petition can be disposed of directing the 4 th respondent to
consider and pass final orders, pursuant to Ext.P8 and Ext.P9 notices for
assessment, after considering the objections, if any, filed by the petitioners
and after hearing them, within a period of three months from the date of
receipt of a copy of this judgment, if not already disposed of.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS
JUDGE
vps
W.P.(C) No.23845/21
APPENDIX OF WP(C) 23845/2021
PETITIONER'S/S' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE PROPERTY TAX RECEIPT IN
FAVOUR OF LATE K.P. PAULOSE (PREDECESSOR
IN INTEREST) DATED 01.03.2004 ISSUED BY
THE 5TH RESPONDENT, ANGAMALY
MUNICIPALITY.
EXHIBIT P2 TRUE COPY OF THE BUILDING TAX RECEIPT
DATED 14.03.2012 IN FAVOUR OF THE 2ND
PETITIONER.
EXHIBIT P3 TRUE COPY OF THE OCCUPANCY CERTIFICATE
DATED 16.08.2019 ISSUED BY THE ASST.
ENGINEER UNDER THE 5TH RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE LETTER NO.R1-13312/19
DATED 05.12.2019 ISSUED BY THE 6TH
RESPONDENT UNDER THE 5TH RESPONDENT
MUNICIPALITY.
EXHIBIT P5 TRUE COPY OF THE REPRESENTATION DATED
07.12.2019 PREFERRED BY THE 2ND
PETITIONER.
EXHIBIT P6 TRUE COPY OF THE NOTICE NO.C2/19167/17
DATED 04.02.2021 ISSUED BY THE 4TH
RESPONDENT.
EXHIBIT P7 TRUE COPY OF THE STABILITY CERTIFICATE
DATED 18.02.2021 ISSUED BY THE ASSISTANT
ENGINEER.
EXHIBIT P7(A) TRUE COPY OF THE REPRESENTATION DATED
19.02.2021 SUBMITTED BY THE PETITIONER
TO THE 3RD RESPONDENT.
EXHIBIT P7(B) TRUE COPY OF THE NOTICE NO.BA-317/14-15
DATED 30.03.2021 ISSUED BY THE ASSISTANT
ENGINEER UNDER THE 5TH RESPONDENT.
EXHIBIT P8 TRUE COPY OF THE NOTICE NO.C2/22178/19
DATED 28.07.2021 ISSUED BY THE 4TH
W.P.(C) No.23845/21
RESPONDENT ASSESSMENT OFFICER.
EXHIBIT P9 TRUE COPY OF THE NOTICE NO.C2/22185/19
DATED 31.08.2021 ISSUED BY THE 4TH
RESPONDENT ASSESSMENT OFFICER.
EXHIBIT P10 TRUE COPY OF THE REPRESENTATION DATED
22.09.2021 SUBMITTED BY THE 1ST
PETITIONER TO THE 4TH RESPONDENT.
