Munnar Villa Vista Pvt. Ltd vs State Of Kerala
2023 Latest Caselaw 4528 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
      THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
 WEDNESDAY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945


                     WP(C) NO. 12357 OF 2023


PETITIONER:

         MUNNAR VILLA VISTA PVT. LTD
         AGED 46 YEARS
         REPRESENTED BY ITS DIRECTOR NAUSHAD PALLIYALI,
         S/O ABDUL SAMAD, DOOR NO.377/U, VIRIPARA,
         MANKULAM, IDUKKI, PIN - 688565

         BY ADVS.
         THARIQ MAIDEEN
         SHABEER ALI MOHAMED
         ADHIL P.


RESPONDENTS:

    1    STATE OF KERALA
         REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT,
         GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN - 695004

    2    DEPUTY LABOUR OFFICER
         LABOUR DEPARTMENT, MUNNAR, IDUKKI, PIN - 685612

    3    THE DEPUTY TAHSILDAR (REVENUE RECOVERY)
         DEVIKULAM TALUK, DEVIKULAM, IDUKKI, PIN - 685613

    4    * ADDL R4

         THE KERALA BUILDING AND CONSTRUCTION WORKERS
         WELFARE FUND BOARD
         REPRESENTED BY ITS DIRECTOR, THYCAUD,
         THIRUVANANTHAPURAM, PIN-695014

         * ADDL 4 IS IMPLEADED AS PER ORDER IN I.A NO.1 OF
 W.P.(C.) No.12357 of 2023

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             2023 DATED 12.4.2023.


             SMT AMMINIKUTTY, SR GOVERNMENT PLEADER



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 W.P.(C.) No.12357 of 2023

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                                JUDGMENT

The petitioner is a company undertaking the construction of villa

projects. They contend that they have completed the construction of a

handful of villas in Mankulam Taluk. An assessment notice was issued by the

2nd respondent calculating the Cess amount due under the Building and

Other Construction Workers' Welfare Cess Act,1996. As per the assessment

order, the petitioner is bound to pay a sum of Rs.3,57,102. Now they have

been served with Ext.P4 notice prior to the attachment issued under the

provisions of the Revenue Recovery Act. It is in the afore circumstances that

the petitioner is before this Court seeking to quash Exts.P3 and P4 revenue

recovery notices and for a further direction to the 3rd respondent to

consider Ext.P5.

2. When the matter is taken up for consideration, the learned

counsel appearing for the petitioner submits that the petitioner is not

disputing the quantum and his request is only to pay the amount due under

Ext.P4 in installments.

3. The learned Government Pleader has vehemently opposed the W.P.(C.) No.12357 of 2023

submissions.

4. Having regard to the submissions, and the impecunious

circumstances pleaded for by the petitioner, I am of the view that the

petitioner can be permitted to repay the amount in equal monthly

installments.

5. In the result, this writ petition is disposed of on the following

terms:

i) The petitioner shall pay a sum of Rs.40,000/- within a period

of three weeks from today. Thereafter the balance amount

covered under Ext.P4 shall be paid in 12 equal monthly

installments, the first of which shall commence on

01.05.2023 and be followed up with payments on the 15th of

the succeeding months.

ii) The recovery proceedings shall be kept in abeyance if the

petitioner continues to pay the amounts as ordered by this

Court without any default.

iii) If the petitioner commits a default in payment of any W.P.(C.) No.12357 of 2023

installment, the respondents may recommence the recovery

proceedings.

iv) Any request for further extension shall not be entertained.

Sd/-

RAJA VIJAYARAGHAVAN V, JUDGE IAP W.P.(C.) No.12357 of 2023

APPENDIX OF WP(C) 12357/2023

PETITIONER'S EXHIBITS:

Exhibit P1 TRUE COPY OF THE FIRST ASSESSMENT NOTICE NO.87/2021 ISSUED BY THE 2ND RESPONDENT DATED 21.09.2021

Exhibit P2 : TRUE COPY OF THE FINAL ASSESSMENT NOTICE NO. 87/2021 ISSUED BY THE 2ND RESPONDENT DATED 07.05.2022

Exhibit P3 TRUE COPY OF RECOVERY NOTICE RRC NO.2023/1962/06 ISSUED BY THE 3RD RESPONDENT IN FORM NO.1 DATED 19.03.2023

Exhibit P4 TRUE COPY OF RECOVERY NOTICE RRC NO.2023/1962/06 ISSUED BY THE 3RD RESPONDENT IN FORM NO.10 DATED 19.03.2023

Exhibit P5 TRUE COPY OF THE COMPLAINT FILED BEFORE THE DEPUTY TAHSILDAR, DEVIKULAM DATED 28.03.2023

RESPONDENTS' NIL EXHIBITS :