M/S.Sree Sakthi Paper Mills Ltd vs Pariyaram Grama Panchayath
2022 Latest Caselaw 7512 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT
               THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
        FRIDAY, THE 24TH DAY OF JUNE 2022 / 3RD ASHADHA, 1944
                        WP(C) NO. 3560 OF 2015
PETITIONER:

           M/S.SREE SAKTHI PAPER MILLS LTD
           AGED 63 YEARS
           'SREE KAILAS', 39/2724 - A, PALIAM ROAD, KOCHI -
           682016, REP. BY ITS DIRECTOR (OPERATIONS) SRI.
           N.PURUSHOTHAMA PRABHU
           BY ADVS.
           SRI.R.LAKSHMI NARAYAN
           SMT.R.RANJANIE


RESPONDENTS:

    1      PARIYARAM GRAMA PANCHAYATH
           REP BY ITS SECRETARY, PARIYARAM P.O., THRISSUR - 680
           721
    2      SECRETARY, PARIYARAM GRAMA PANCHAYATH
           PARIYARAM P.O., THRISSUR - 680 721.
           BY ADV SRI.SHEEJO CHACKO



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING
 W.P.(C) No.3560 of 2015                   2




                                  JUDGMENT

Dated this the 24th day of June 2022

This writ petition is filed by the petitioner seeking the following reliefs:

i) Call for the records leading to Ext.P5 to P12 and quash the same by issuing the writ of certiorari.

ii) Stay all further proceedings pursuant to Exts.P5 to P12 including steps for recovery of the amount demanded therein, pending disposal of the writ petition.

iiii) Pass such other orders, writ or directions as this Hon'ble court may deem fit and proper.

2. The subject issue relates to the demand of property tax raised against

the petitioner company registered under the Companies Act as per Exts.P5 to

P12. Anyhow a detailed deliberation of the adjudication is not required since in

the counter affidavit filed by the Pariyaram Grama Panchayat, it is stated that

tax was re-determined by the Grama Panchayat. The relevant paragraph of the

counter affidavit is extracted hereunder for convenience and future purpose:

"But after the issuance of demand notice impugned in this writ petition, the government has issued G.O.No.88/2013 LSGD dated 13.3.2013 directing the redetermination of property tax on the basis of plinth area and any increase of property tax shall not exceed 150 percentage of the existing property tax of the building. Accordingly, property tax was redetermined as shown below:

Sl.No. Building Area Use Property tax redetermined on the Number basis of G.O.P.No.86/2013

2 13/161 96M2 office 4536 3 13/162 71M 2

4 13/163 111M 2 Commercial 1531 (godown) 5 13/164 1351M2 Industry 3982 6 13/165 5492M2 Industry 41712

In this connection, it is most respectfully submitted that, the aforesaid building is sold to Smt.Swapna Sabu and Ashish Sabu, Kurumassery, Parakkadavu and they have remitted property tax since 2013- 14 and property tax now continued to be paid without any default. The property tax has been substantially reduced, when redetermined on the basis of G.O.No.88/2013. No grievance subsists in the above matter and writ petition is only to be dismissed."

3. Taking into account the said aspect, onething is clear though the

subject challenge has made Exhibits P5 to P12 demands has virtually become

infructuous. Therefore, the writ petition is disposed of, recording the above

aspect.

Sd/-

smv                                                     SHAJI P.CHALY,

                                                            JUDGE





                          APPENDIX OF WP(C) 3560/2015

PETITIONER EXHIBITS

P1- THE PHOTOCOPY OF THE RECEIPT ISSUED BY THE 1ST RESPONDENT P2- THE PHOTOCOPY OF THE LETTER ISSUED BY THE PETITIONER ALONG WITH THE CHEQUE FOR RS.24549/- P3- THE PHOTOCOPY OF THE RECEIPT ISSUED EVIDENCING THE RECEIPT OF PROPERTY TAX FOR THE YEAR 2014-2015 P4- THE PHOTOCOPY OF THE LETTER ISSUED BY THE PETITIONER ALONG WITH CHEQUE FOR RS. 24550/- P5- PHOTOCOPY OF NOITCE DATED 1.1.2015 ISSUED BY 2ND RESPONDENT AND TRANSLATION P6-PHOTOCOPY OF NOTICE DATED 9.1.2015 ISSSUED BY THE 2ND RESPONDENT AND TRANSLATION P7- PHOTOCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO.13/160 AND TRANSLATION P8- PHOTOCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO.13/161 AND TRANSLATION P9- PHOTOCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO. 13/162 AND TRANSLATION P10- PHOTOCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO. 13/163 AND TRANSLATION P11- PHOTOTCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO. 13/164 AND TRANSLATION P12- PHOTOCOPY OF DEMAND NOTICE FOR BUILDING BEARING NO. 13/165 AND TRANSLATION