Kerala High Court
Kunju Ninan vs State Of Kerala on 8 September, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 8TH DAY OF SEPTEMBER 2021 / 17TH BHADRA, 1943
WP(C) NO. 9288 OF 2021
PETITIONERS:
KUNJU NINAN, AGED 62 YEARS,
S/O.PHILIP, ANITHA BHAVAN,
MAVILA, AREEPLACHI P.O., THOLICODU (VIA),
PUNALUR, KOLLAM DISTRICT PIN 691 333
BY ADV ANCHAL C.VIJAYAN
RESPONDENTS:
1 STATE OF KERALA
REP.BY ITS SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM PIN 695 001.
2 THE DISTRICT COLLECTOR
OFFICE OF THE DISTRICT COLLECTOR,
KOLLAM, PIN 691 013.
3 THE REVENUE DIVISIONAL OFFICER,
REVENUE DIVISIONAL OFFICE,
PUNALUR, PIN 691 305, KOLLAM DISTRICT.
4 THE TAHSILDAR
TALUK OFFICE PUNALUR,
PIN 691 305, KOLLAM DISTRICT.
5 ANCHAL GRAMA PANCHAYAT
REP.BY ITS SECRETARY,
PANCHAYAT OFFICE, ANCHAL,
PIN 691 306, KOLLAM DISTRICT.
BY ADV SHRI.C.J.JOY, SC,ANCHAL GRAMA PANCHAYAT,
DR. THUSHARA JAMES-SR. GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.09.2021, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9288 OF 2021
2
BECHU KURIAN THOMAS, J
..............................................
W.P.(C) No.9288 of 2021
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Dated this the 8 th day of September, 2021
JUDGMENT
An order of assessment was passed against the
petitioner on 24.02.2020 under the Kerala Building
Tax Act, 1975. Challenging the said assessment
order, petitioner preferred Ext.P12 appeal before the
3 rd respondent. In preferring the appeal there was a
delay of 30 days. It is seen from the order
impugned that the appeal was filed only on
12.10.2020. The appellate authority by Ext.P13 order
dated 27.10.2020 dismissed the appeal on the ground
that the appeal was belated. The petitioner
challenges the said order dismissing the appeal on
the ground of delay.
2. Writ petitioner relies upon the judgment of the
Hon'ble Supreme Court in Re Cognizance for
WP(C) NO. 9288 OF 2021
Extension of Limitation v. XXX, Miscellaneous
Application No.665/2021 in SMW(C) No.3/2020, and
contended that the period of limitation in all cases
have been extended by the afore stated decision.
According to the petitioner, Ext.P13 is thus liable to
be set aside and the appellate authority is bound to
re-consider the appeal on merits.
3. I have heard Adv.Anchal C.Vijayan, the learned
counsel for the petitioners. I have also heard
Adv.Dr.Thushara James, learned Senior Government
Pleader on behalf of respondents 1 to 4 and
Adv.C.J.Joy, the learned Standing Counsel on behalf
of the 5 th respondent.
4. It is seen from Ext.P10 that this Court had granted
permission to the petitioner to withdraw the writ
petition filed by him and to prefer a statutory appeal
against the order of assessment. It is, thereafter,
that Ext.P12 appeal was filed by the petitioner before
WP(C) NO. 9288 OF 2021
the 3 rd respondent, challenging Ext.P6 order of
assessment. However, the appeal stands dismissed on
the ground of delay.
5. In the order impugned, the only reason stated for
dismissing the appeal is that the appeal was filed
beyond the period stipulated in Section 11(3) of the
Kerala Building Tax Act, 1975.
6. As rightly contended by the learned counsel for the
petitioner, the afore stated reasoning of the appellate
authority is contrary to the judgment of the Apex
Court in Re Cognizance for Extension of Limitation
v. XXX [2021 (2) KHC 291]. In the above named
case, the Apex Court had suo motu taken cognizance
of the situation faced by the litigants on account of
the pandemic and directed the extension of period of
limitation under various Statutes. In fact the Hon'ble
Supreme Court, had, by order dated 23.03.2020
reported in Re: Cognizance for Extension of
WP(C) NO. 9288 OF 2021
Limitation [ILR 2020 (2) Kerala 75] directed that the
period of limitation in filing petitions/ applications/
suits/ appeals/ all other proceedings, irrespective of
the period of limitation prescribed under the general
or special laws, shall stand extended with effect from
15.03.2020 till 14.03.2021. The said extension of
limitation, was in fact, further extended by the
Hon'ble Supreme Court by its order dated 08.03.2021
and again on 27.04.2021, which are in any case not
relevant for this case since those falls in the period
after the appeal was filed.
7. Taking recourse to the order of the Hon'ble Supreme
Court as mentioned above, the appeal filed by the
petitioner on 12.10.2020 cannot be regarded as
belated. The period from 15.03.2020 till the date of
filing the appeal i.e., 12.10.2020 is liable to be
excluded while calculating the limitation. So viewed,
Ext.P13 order, which has hastily come to a
WP(C) NO. 9288 OF 2021
conclusion that the appeal has been filed belatedly is
incorrect and is contrary to the directions of the
Hon'ble Supreme Court. In view of the above,
Ext.P13 is set aside.
8. While setting aside Ext.P13 order of the 3 rd
respondent, I direct Ext.P12 appeal filed by the
petitioner before the 3 rd respondent on 12.10.2020 be
treated as one filed within time and also direct the
said appeal to be considered and disposed of on
merits, as expeditiously as possible, after hearing the
parties.
The writ petition is allowed as above.
Sd/-
BECHU KURIAN THOMAS,
JUDGE
AMV/08/09//2021
WP(C) NO. 9288 OF 2021
APPENDIX OF WP(C) 9288/2021
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE ORDER NO.A5-8300/19 DATED
28.1.2020 ISSUED BY THE 5TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF RETURN SUBMITTED BY THE PETITIONER TO
THE 4TH RESPONDENT FOR ASSESSING THE EXTENSION OF
THE RESIDENTIAL BUILDING EFFECTED AS PER THE
BUILDING TAX ACT.
EXHIBIT P2 (A) ENGLISH TRANSLATION OF EXHIBIT P2
EXHIBIT P3 TRUE COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT
DATED 21.12.2019 FOR HEARING ON 7.1.2020 TO THE
PETITIONER.
EXHIBIT P4 TRUE COPY OF THE COMMUNICATION ISSUED BY THE 5TH
RESPONDENT TO THE PETITIONER DATED 18.3.2020
EXHIBIT P4 (A) ENGLISH TRANSLATION OF EXHIBIT P4
EXHIBIT P5 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER
BEFORE THE 4TH RESPONDENT DATED 11.2.2020
EXHIBIT P5 (A) ENGLISH TRANSLATION OF EXHIBIT P5
EXHIBIT P6 TRUE COPY OF THE ORDER OF ASSESSMENT DATED
24.2.2020 ISSUED BY THE 4TH RESPONDENT TO THE
PETITIONER.
EXHIBIT P7 TRUE COPY OF THE COMMUNICATION NO.B4-11393/19
DATED 28.2.2020 ISSUED BY THE 4TH RESPONDENT TO
THE PETITIONER.
EXHIBIT P8 TRUE COPY OF THE COMMUNICATION NO.B4-11393/19
DATED 29.2.2020 ISSUED BY THE 4TH RESPONDENT TO
THE PETITIONER.
EXHIBIT P8 (A) ENGLISH TRANSLATION OF EXHIBIT P8
EXHIBIT P9 TRUE COPY OF THE APPLICATION DATED 14.9.2020
SUBMITTED BY THE PETITIONER BEFORE THE 5TH
RESPONDENT.
EXHIBIT P9 (A) ENGLISH TRANSLATION OF EXHIBIT P9
EXHIBIT P10 TRUE COPY OF THE JUDGMENT DATED 29.9.2020 IN
W.P.C. NO.20296/2020 OF THE HON'BLE HIGH COURT OF
KERALA.
EXHIBIT P11 TRUE COPY OF THE RECEIPT NO.KL 02060208513/2020
DATED 1.10.2020 ISSUED BY THE VILLAGE OFFICER,
ANCHAL
EXHIBIT P11 (A) ENGLISH TRANSLATION OF EXHIBIT P11
EXHIBIT P12 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER
BEFORE THE 3RD RESPONDENT IN FORM X ALONG WITH
FACTS IN DETAILS.
EXHIBIT P12 (A) ENGLISH TRANSLATION OF EXHIBIT P12
EXHIBIT P13 TRUE COPY OF THE ORDER NO.K.DIS. 5475/2020-J DATED
27.10.2020 ISSUED BY THE 3RD RESPONDENT IN THE
APPEAL FILED BY THE PETITIONER.
EXHIBIT P13 (A) ENGLISH TRANSLATION OF EXHIBIT P13
WP(C) NO. 9288 OF 2021
EXHIBIT P14 TRUE COPY OF THE PETITION SUBMITTED BY THE
PETITIONER TO THE 2ND RESPONDENT DATED 16.11.2020
EXHIBIT P14 (A) ENGLISH TRANSLATION OF EXHIBIT P14.
EXHIBIT P15 TRUE COPY OF THE ORDER IN MIS.APPLN.NO.665/2021 IN
SMW(C) NO.3/2020 IN RE COGNIZANCE FOR EXTENSION OF
LIMITATION VS.XXXX ON 27.04.2021 PASSED BY THE
HON'BLE SUPREME COURT OF INDIA.
RESPONDENTS EXHIBITS : NIL
TRUE COPY P.A.TO JUDGE
