C.K.Baburaj vs The Municipal Corporation Of ...
2022 Latest Caselaw 3918 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
     TUESDAY, THE 5TH DAY OF APRIL 2022 / 15TH CHAITHRA, 1944
                      WP(C) NO. 12193 OF 2022
PETITIONER:

          C.K.BABURAJ
          AGED 75 YEARS
          S/O. BALAKRISHNAN, SAYOOJ, CHALIL PARAMBA HOUSE,
          CHEVAYOOR, KOZHIKODE 673 017
          BY ADVS.
          P.T.MOHANKUMAR
          MANEESHA JOY


RESPONDENT:

          THE MUNICIPAL CORPORATION OF KOZHIKODE
          CORPORATION OFFICE, CALICUT BEACH P.O,
          KOZHIKODE 673 032, KOZHIKODE DISTRICT, REPRESENTED BY
          THE SECRETARY

          BY ADV.V.KRISHNA MENON, SC
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 12193 OF 2022
                              2

              BECHU KURIAN THOMAS, J.
         -----------------------------------------
              W.P.(C) No. 12193 of 2022
          ----------------------------------------
         Dated this the 5th day of April, 2022


                       JUDGMENT

Petitioner challenges Ext.P9 to Ext.P11 demand

notices dated 13/1/2022 issued to the petitioner in

respect of the buildings owned by him. On a perusal of

the said document, this Court finds that, the demand is

issued under the Kerala Municipality (Property Tax,

Service Tax and Surcharge) Rules, 2011. Rule-16 of the

aforesaid Rules provide for an appeal, to be preferred

before the Standing Committee for finance of the

respective local authority.

2. In view of the above statutory provision, I am of

the opinion that, this writ petition need not to be

entertained and on the other hand petitioner ought to be

relegated to the remedy of appeal as provided under the

aforesaid provision.

WP(C) NO. 12193 OF 2022

3. Accordingly, this writ petition is dismissed,

reserving the liberty of the petitioner to pursue his

statutory remedies available, in accordance with law.

Sd/-

BECHU KURIAN THOMAS JUDGE AJM 5/4/22 WP(C) NO. 12193 OF 2022

APPENDIX OF WP(C) 12193/2022

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE NOTICE ISSUED BY THE RESPONDENT ALLEGING UNAUTHORIZED CONSTRUCTION, DIRECTING PAYMENT OF TAX AND APPLICATION FOR REGULARIZATION, DATED 31-05-2021 Exhibit P2 TRUE COPY OF THE ORDER OF REGULARIZATION, ISSUED BY THE EXECUTIVE ENGINEER OF THE RESPONDENT , DATED 04-08-2021 Exhibit P3 TRUE COPY OF THE OCCUPANCY CERTIFICATE OR USE CERTIFICATE ISSUED BY THE EXECUTIVE ENGINEER OF THE RESPONDENT, DATED 13-08-2021 Exhibit P4 TRUE COPY OF THE ARREAR DEMAND NOTICE, ISSUED BY THE RESPONDENT, DATED 04-12-

Exhibit P5 TRUE COPY OF THE TAX RECEIPT FOR RS 54,878/- ISSUED BY THE RESPONDENT , DATED 15-01-2022 Exhibit P6 TRUE COPY OF THE TAX RECEIPT FOR RS.

10,034/- ISSUED BY THE RESPONDENT, DATED 15-01-2022 Exhibit P7 TRUE COPY OF THE TAX RECEIPT FOR RS.

10,034/- ISSUED BY THE RESPONDENT, DATED 15-01-2022 Exhibit P8 TRUE COPY OF THE TAX RECEIPT FOR RS.

10,034/- ISSUED BY THE RESPONDENT, DATED 15-01-2022 Exhibit P9 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE RESPONDENT, CLAIMING RS. 91,637/- +FINE DATED 13-01-2022 Exhibit P10 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE RESPONDENT, CLAIMING RS. 1,47,099/- FINE DATED 13-01-2022 Exhibit P11 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE RESPONDENT, CLAIMING RS. 1,48,640/- FINE DATED 13-01-2022 Exhibit P12 TRUE COPY OF THE REPLY SENT BY THE PETITIONER AGAINST THE DEMAND NOTICES AND ALLEGATION AGAINST UNAUTHORIZED CONSTRUCTION DATED 13-06-2021 WP(C) NO. 12193 OF 2022

RESPONDENT'S EXHIBITS

//TRUE COPY//

PA TO JUDGE