Chavakkad Education Trust vs The Chavakkad Municipality
2022 Latest Caselaw 9218 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
    WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944
                        WP(C) NO. 34631 OF 2019
PETITIONER/S:

    1     CHAVAKKAD EDUCATION TRUST,
          POST BOX-46, CHAVAKKAD (PO), PIN-680 506, TRISSUR
          DISTRICT, REPRESENTED BY ITS VICE CHAIRMAN, MOHAMMED
          KUNHI, AGED 70 YEARS, S/O. UMMER, THATHA MANZIL,
          CHAVAKKAD (PO), PIN-680 506, TRISSUR DISTRICT.
    2     P. ISMAIL,
          AGED 50 YEARS
          S/O MAYEN , PANERI HOUSE, OVUNGAL, CHAVAKKAD (PO), PIN-
          680 506, TRISSUR DISTRICT. THE JOINT SECRETARY OF
          CHAVAKKAD TRUST AND ALSO THE PRESENT PRINCIPAL OF
          WOMENS ISLAMIYA COLLEGE, C-DIT(DEP) CENTRE (UNDER GOVT
          OF KERALA) REGN NO 390/2008 RUN BY CHAVAKKAD
          EDUCATIONAL TRUST, CHAVAKKAD.
          BY ADVS.
          JAMSHEED HAFIZ
          T.S.SREEKUTTY


RESPONDENT/S:

    1     THE CHAVAKKAD MUNICIPALITY,
          REPRESENTED BY SECRETARY, MUNICIPAL OFFICE CHAVAKKAD,
          CHAVAKKAD (PO), PIN-680 506, TRISSUR DISTRICT
    2     THE SECRETARY,
          CHAVAKKAD MUNICIPALITY, MUNICIPAL OFFICE CHAVAKKAD,
          CHAVAKKAD (PO), PIN-680 506, TRISSUR DISTRICT
          BY ADVS.
          V.N.HARIDAS
          SAIFUDEEN T.S
          ANJANA CHANDRAN


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 34631 OF 2019                     2



                                JUDGMENT

Petitioner Trust has approached this Court on the

allegation that the respondent-Municipality has raised demands

illegally for property tax, not actually payable by the petitioner.

It is submitted that when the petitioner Trust went to renew its

licence for the year 2017-18, it was served with a demand for

property tax from a retrospective date, mainly upon the

allegation that there are several unauthorised constructions

made by the petitioner, for which property tax has not been

levied.

2. Learned counsel appearing for the petitioner Trust

submits that the petitioner has not effected any unauthorised

construction. It is submitted that the building in question is an

authorised structure in accordance with the building plan and

in accordance with the Building Rules then existing. It is

submitted that the building belongs to Chavakkad Educational

Trust, which is running several educational institutions in the

building. It is submitted that there cannot be a unilateral

determination of the liability of the petitioner for property tax

for the authorised structures and the alleged unauthorised

structures and if the Municipality has any case that the

petitioner Trust has effected any unauthorised construction, the

matter has to be adjudicated in accordance with law.

3. Learned Standing Counsel appearing for the

respondent-Municipality submits that several unauthorised

constructions have been effected by the petitioner and the

Municipality did not proceed to issue demolition notice etc.,

only considering the fact that the building contains educational

institutions. It is submitted that, for the areas which are

unauthoised, the petitioner trust is liable to pay tax at the rate

applicable to unauthorised structures and the contention taken

by the petitioner is completely illegal and invalid. However, it

is fairly admitted that no adjudication has been made after

affording any opportunity of hearing to the petitioner.

4. Having regard to the facts and circumstances of the

case, this writ petition will stand disposed of, directing the 2 nd

respondent-Secretary to issue a notice to the petitioner,

specifying the areas which according to the Municipality are

unauthorised and also the demand for property tax for those

and other areas which are now payable by the petitioner. The

said notice shall be issued in the form of a ' show cause notice'

and the petitioner shall be given an opportunity to reply to the

same. The petitioner shall file a reply to the show cause notice

[noe directed to be issued] within a period of two weeks from

the date of its receipt. After the reply of the petitioner has

been received, the matter shall be adjudicated by the

competent authority of the respondent-Municipality, after

affording an opportunity of hearing to the petitioner/its

representative, keeping in mind, the provisions of the Kerala

Municipality Act and the Rules made thereunder. It is made

clear that the petitioner shall be permitted to continue with the

activity of running educational institutions in the building in

question till the matter is decided by the 2 nd respondent as

directed above.

The writ petition is disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 34631/2019

PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF WOMEN ISLAMIYA COLLEGE FOR THE PERIOD 2008-09 DATED 28.7.2008 EXHIBIT P2 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF WOMEN S ISLAMIYA COLLEGE FOR THE PERIOD 2009-10 DATED 8.7.2009 EXHIBIT P3 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF WOMENS ISLAMIYA COLLEGE FOR THE PERIOD 23015-16 DATED 19.5.2015 EXHIBIT P4 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF WOMENS ISLAMIYA COLLEGE FOR THE PERIOD 23016-17 DATED 6.6.2016 EXHIBIT P5 A TRUE COPY OF THE COMMUNICATION ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT DATED 25.7.2008 EXHIBIT P6 A TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONERS BEFORE THE 2ND RESPONDENT DATED 18.5.2011 EXHIBIT P7 A TRUE COPY OF THE ORDER ASSIGINING NUMBER TO THE COMPUTER CENTRE AND IMPOSING TAX DATED 15.7.2011 EXHIBIT P8 A TRUE COPY OF THE TAX PAID RECEIPTS FOR THE PAYMENT OF BUILDING TAX TO THE COMPUTER CENTRE HAVING NO 234-A FOR THE PERIOD 2011-12 EXHIBIT P8(a) A TRUE COPY OF THE TAX PAID RECEIPTS FOR THE PAYMENT OF BUILDING TAX TO THE COMPUTER CENTRE HAVING NO 234-A FOR THE PERIOD 2012-

EXHIBIT P8(b) A TRUE COPY OF THE TAX PAID RECEIPTS FOR THE PAYMENT OF BUILDING TAX TO THE COMPUTER CENTRE HAVING NO 234-A FOR THE PERIOD 2013-14. EXHIBIT P8(c) A TRUE COPY OF THE TAX PAID RECEIPTS FOR THE PAYMENT OF BUILDING TAX TO THE COMPUTER CENTRE HAVING NO 234-A FOR THE PERIOD 2014-15. EXHIBIT P8(d) A TRUE COPY OF THE TAX PAID RECEIPTS FOR THE PAYMENT OF BUILDING TAX TO THE COMPUTER CENTRE HAVING NO 234-A FOR THE PERIOD 2015-

EXHIBIT P8(e) A TRUE COPY OF THE TAX PAID RECEIPTS FOR THE PAYMENT OF BUILDING TAX TO THE COMPUTER CENTRE HAVING NO 234-A FOR THE PERIOD 2016-

EXHIBIT P8(f) A TRUE COPY OF THE TAX PAID RECEIPTS FOR THE PAYMENT OF BUILDING TAX TO THE COMPUTER CENTRE HAVING NO 234-A FOR THE PERIOD 2017-

EXHIBIT P8(g) A TRUE COPY OF THE TAX PAID RECEIPTS FOR THE PAYMENT OF BUILDING TAX TO THE COMPUTER CENTRE HAVING NO 234-A FOR THE PERIOD 2018-

EXHIBIT P9 A TRUE COPY OF THE NOTICE DATED 11.1.2017 BY THE 2ND RESPONDENT EXHIBIT P10 A TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER DATED 1.2.2017 EXHIBIT P11 A TRUE COPY OF THE NOTICE DEMANDING TAX FROM 2013-16 DATED 26.3.2018 EXHIBIT P12 A TRUE COPY OF THE NOTICE DEMANDING TAX FROM 2016-18 DATED 26.3.2018 EXHIBIT P13 A TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER 24.12.2018 EXHIBIT P14 A TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER HEREIN ON 28.4.2018 FOR RENEWING THE REGISTRATION ALONG WITH THE CONNECTED DOCUMENTS AND ACKNOWLEDGMENT FOR RECEIPT EXHIBIT P15 A TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER FOR RENEWAL OF REGISTRATION DATED 25.2.2019 ALONG WITH THE CONNECTED DOCUMENTS AND ACKNOWLEDGEMENT FOR RECEIPT EXHIBIT P16 A TRUE COPY OF THE REPLY GIVEN BY THE MUNICIPALITY DATED 18.3.2019 EXHIBIT P17 A TRUE COPY OF THE DEMAND NOTICE DATED 20.11.2019 BY HE MUNICIPALITY EXHIBIT P18 A TRUE COPY OF THE RECEIPT FOR TE PAYMENT OF THE TAX AMOUNT DEMAND DATED 26.11.2019 Exhibit P19 A TRUE COPY OF THE CERTIFICATE ISSUED BY THE MANAGER, FEDERAL BANK, CHAVAKKAD DATED 24.01.2022.

Exhibit P20 A TRUE COPY OF THE BUILDING PERMIT B.A.

389/92-93 DATED 15.04.1993.

RESPONDENT EXHIBITS Exhibit R1(A) PHOTOGRAPHS SHOWING THE EXISTING BUILDING (4NUMBERS) Exhibit R1(b) A TRUE COPY OF THE DEMAND NOTICE DATED 19/12/2016 ISSUED BY THE MUNICIPALITY Exhibit R1(c) A TRUE COPY OF THE FRESH NOTICE ISSUED BY THE MUNICIPALITY DATED 5/4/2022