The Vicar vs The Aloor Grama Panchayat
2022 Latest Caselaw 11243 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
           THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 2ND DAY OF DECEMBER 2022 / 11TH AGRAHAYANA, 1944
                    WP(C) NO. 19139 OF 2021
PETITIONER:

          THE VICAR,
          AGED 61 YEARS
          ST.SEBASTIAN'S CHURCH, THAZHAKAD, KALLETTUMKARA
          P.O, IRINJALAKUDA 680 683
          BY ADVS.
          KURIAN GEORGE KANNANTHANAM (SR.)
          TONY GEORGE KANNANTHANAM
          THOMAS GEORGE


RESPONDENTS:

    1     THE ALOOR GRAMA PANCHAYAT
          REPRESENTED BY ITS SECRETARY, KALLETTUMKARA P.O,
          IRINJALAKUDA 680 683
    2     THE SECRETARY
          ALOOR GRAMA PANCHAYAT, KALLETTUMKARA P.O,
          IRINJALAKUDA 680 683
    3     THE DEPUTY TAHSILDAR
          CHALAKUDY TALUK, CHALAKUDY 680 683
          BY ADVS.
          SHRI.PHILIP T.VARGHESE, SC, ALOOR GRAMA PANCHAYAT
          GOVERNMENT PLEADER


OTHER PRESENT:

          ADV. THUSHARA JAMES (SR GP)

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.19139 OF 2021
                                  -:2:-



                          JUDGMENT

Dated this the 2nd day of December, 2022

The petitioner has approached this Court being aggrieved by

the fact that property tax is being demanded from the petitioner, by

the respondent Panchayat, without considering the nature of use of

the building of the petitioner. It is submitted that, going by the

judgment of this Court in Fr.Jose Thenpillil v. Karukutty Grama

Panchayat [2014 (3) KLT 916] the nature of use of the building had

to be considered when an application for exemption for payment of

property tax is made.

2. The learned counsel appearing for the respondent

Panchayat, submits that the property tax was first assessed in the

year 2018 and no application for exemption was ever made by the

petitioner. It is submitted that following the assessment of property

tax, the petitioner also paid property tax without demur for two

years. It is submitted that no appeal was also filed by the petitioner

against the demand for property tax.

W.P.(C)No.19139 OF 2021

3. The learned counsel appearing for the petitioner states that

the petitioner had paid property tax without being aware of the fact

that it was actually entitled to an exemption from payment of

property tax. He submits that, he would be satisfied if a direction is

issued to the 2nd respondent to reconsider the matter after affording

to the petitioner an opportunity of being heard.

4. Having heard the learned counsel for the petitioner and the

learned counsel appearing for respondents 1 and 2.

Having regard to the judgment of this Court, in Fr.jose

Thenpillil v. Karukutty Grama Panchayt (Supra), I am of the

view that a direction can be issued to the 2nd respondent to consider

the question as to whether the petitioner is entitled to any exemption

from payment of property tax, in the light of the law laid down in

the judgment of this Court. Accordingly this writ petition is

disposed of directing the 2nd respondent to consider the question as

to whether the petitioner is entitled to any exemption from payment

of property tax, also keeping in mind a law laid down by this Court

in Fr.jose Thenpillil v. Karukutty Grama Panchayt (Supra). W.P.(C)No.19139 OF 2021

The petitioner shall be afforded an opportunity of hearing before

orders are passed as above by the 2nd respondent. It is made clear

that any order of the 2nd respondent granting exemption from

payment of property tax, if at all, will not in any manner have the

effect of requiring the refund of any property tax already paid by the

petitioner. The impugned demand and notices namely Exts.P6, P7,

P8, P10 and P10(a) shall be kept in abeyance till a fresh decision is

taken by the 2nd respondent.

Sd/-

GOPINATH P.

JUDGE mtk W.P.(C)No.19139 OF 2021

APPENDIX OF WP(C) 19139/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE COMPLETION CERTIFICATE DATED 19-3-2018 ISSUED BY THE PETITIONER'S PREDECESSOR

Exhibit P1A TRUE COPY OF THE COMPLETION CERTIFICATE DATED 8-3-2018 ISSUED BY THE ARCHITECTURE

Exhibit P2 TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 29-05-2018 FOR 2018-19

Exhibit P3 TRUE COPY OF THE ORDER DATED 24-09-2018 IN WP(C) NO. 29518/2018 OF THIS HON'COURT

Exhibit P4 TRUE COPY OF THE DEMAND FOR PROPERTY TAX RECEIPT FOR 2019-20 DATED 22-07-2019

Exhibit P5 TRUE COPY OF THE REPRESENTATION DATED 30-

10-2020 MADE TO REFUND THE TAX PAID FOR 2018-19 AND 2019-2020

Exhibit P6 TRUE COPY OF THE LETTER DATED 12-11-2020 FROM THE 1ST RESPONDENT

Exhibit P7 TRUE COPY OF THE DEMAND NOTICE FOR PROPERTY TAX FOR 2020-21 FOR RS.11516/- DATED 5-1-2021

Exhibit P8 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 9-3-2021

Exhibit P9 TRUE COPY OF THE REPRESENTATION DATED 24-

03-2021 FROM THE PETITIONER.

Exhibit P10 TRUE COPY OF THE DEMAND NOTICE DATED 12-

08-2021 ISSUED BY THE 3RD RESPONDENT

Exhibit P10 A TRUE COPY OF THE ATTACHMENT NOTICE DATED 12-08-2021 ISSUED BY THE 3RD RESPONDENT