Mfar Hotels And Resorts Pvt. Ltd vs Maradu Municipality
2022 Latest Caselaw 3646 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

         THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN

 THURSDAY, THE 24TH DAY OF MARCH 2022 / 3RD CHAITHRA, 1944

                  WP(C) NO. 10131 OF 2022

PETITIONER:
         MFAR HOTELS AND RESORTS PVT. LTD
         REPRESENTED BY ITS DIRECTOR M M ABDUL BASHEER,
         XVI/263, LE MERIDIEN, KOCHI, MARADU P O, KOCHI-
         682304.


         BY ADVS.
         PHILIP MATHEW
         K.R.JINAN
         M.A.SHAJI
         K.J.KARTHIKA


RESPONDENTS:
    1     MARADU MUNICIPALITY
          REPRESENTED BY ITS SECRETARY, MARADU MUNICIPAL
          OFFICE, KRL ROAD, NEAR KUNDANOOR JUNCTION,
          MARADU-682304., ERNAKULAM.

    2    KERALA STATE AUDIT DEPARTMENT
         DISTRICT AUDIT OFFICE, CIVIL STATION, KAKKANAD P
         O, ERNAKULAM-682030.

    3    OFFICE OF THE DIRECTOR OF KERALA STATE AUDIT
         4TH FLOOR, VIKAS BHAVAN P O, THIRUVANANTHAPURAM-
         695033.


         BY ADV T.R.RAJAN
         R2 & R3 BY GOVT.PLEADER
 W.P.(C) No.10131 of 2022

                              -:2:-

       THIS      WRIT   PETITION   (CIVIL)   HAVING    COME   UP   FOR
ADMISSION   ON     24.03.2022,     THE   COURT   ON   THE   SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C) No.10131 of 2022

                               -:3:-



                        ANU SIVARAMAN, J.
            ------------------------------------------------
                    W.P.(C) No.10131 of 2022
          -------------------------------------------------
                  Dated this the 24th day of March, 2022


                             JUDGMENT

This writ petition is filed seeking direction to the 1 st

respondent to renew the trade licence of the petitioner for the

period 2022-2023 on the basis of Ext.P6 application for renewal.

2. Heard the learned counsel for the petitioner, learned

Government Pleader and the learned Standing Counsel for the

Municipality.

3. It is submitted by the learned counsel for the

petitioner that the 1st respondent had refused to consider the

application for renewal on the ground that the alleged tax dues

are not paid. It is submitted that the appeal submitted by the

petitioner before the 1st respondent was also rejected by Ext.P4

order. It is submitted that the petitioner intends to challenge

Ext.P4 order before the Tribunal for Local Self Government W.P.(C) No.10131 of 2022

Institutions under Section 509(8) of the Kerala Municipality Act,

1994 read with Rule 16(7) of the Kerala Municipality (Property

Tax, Service Tax and Surcharge) Rules, 2011. It is submitted

that the petitioner will have to pay the amount demanded by

Ext.P4 as a pre-condition for filing of the revision. However, it is

submitted that since the petitioner has not remitted the amount,

the application for renewal of trade licence is not being

considered by the Municipality. The learned counsel appearing for

the Municipality submits that in case the demand made in Ext.P4

is met by the petitioner, it can be treated as due payment for the

purpose of filing the revision petition, in terms of the provisions

of the Rules.

5. In the above view of the matter, I am of the opinion

that the following reliefs can be granted to the petitioner.

The petitioner shall be permitted to pay the amount

demanded in Ext.P4 provisionally and without prejudice to the

contentions in the revision petition proposed or preferred by the

petitioner. In case such payment is made to the Municipality, the

Municipality shall issue due receipt to the petitioner as evidence W.P.(C) No.10131 of 2022

of payment of the amount for the purpose of preferring the

revision before the Tribunal in terms of the Rules. On payment,

as directed above, the trade licence of the petitioner shall be

renewed by the Municipality.

Writ Petition is ordered accordingly.

Sd/-ANU SIVARAMAN JUDGE

lsn W.P.(C) No.10131 of 2022

APPENDIX OF WP(C) 10131/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE OCCUPANCY/RESIDENTIAL/ OWNERSHIP CERTIFICATE DATED 14.08.2014 ISSUED BY THE 1ST RESPONDENT ALONG WITH BUILDING PERMITS.

Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 08.09.2020 WAS ISSUED BY THE 1ST RESPONDENT ALONG WITH AN APPEAL IN RESPECT OF THE PROPERTY TAX ASSESSED ON THE MAIN BUILDING (BUILDING NO 263) FILED BY THE PETITIONER, DATED ON 23.09.2020.

Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 29.01.2021 WITH ONE OF THE 18 APPEALS WITH INWARD OFFICE NO.3909 OF 2020 DATED 31.03.2021 FILED BEFORE THE STANDING COMMITTEE (FINANCE APPEALS).

Exhibit P4 TRUE COPY OF THE ORDER PASSED IN APPEALS DATED 15.03.2022 AND RECEIVED BY THE PETITIONER-COMPANY ON 16.03.2022.

Exhibit P5 TRUE COPY OF THE LETTER DATED 31.03.2021 ALONG WITH RECEIPT OF PROPERTY TAX PAYMENT OF RS.20,86,194/- IN RESPECT OF THE MAIN BUILDING NOS.263 TO 278.

Exhibit P6 TRUE COPY OF THE APPLICATION DATED 17.03.2022 SUBMITTED ON 22.03.2022 BY THE PETITIONER -COMPANY FOR TRADE LICENSE FROM 01.04.2022 TO 31.03.2023.

 W.P.(C) No.10131 of 2022



RESPONDENTS EXIBITS:       NIL


                                      TRUE COPY



                                    P.A TO JUDGE




LSN