Citation : 2023 Latest Caselaw 4858 Ker
Judgement Date : 13 April, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
THURSDAY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945
WP(C) NO. 8144 OF 2023
PETITIONER:
ABDULLA P.C,
AGED 60 YEARS
S/O ALUPPI HAJI, 'BAITHUL BAHRAIN' V.V ROAD,
VADAKARA, KOZHIKODE - 673 103 REPRESENTED BY HIS
POWER OF ATTORNEY HOLDER, RIYAS P., AGED 40 YEARS,
S/O UMMER HAJI, 'RAFSEENAS', PADUVILAI VILLAGE,
THALASSERY, KANNUR, PIN - 670101
BY ADVS.
S.SHANAVAS KHAN
S.INDU
KALA G.NAMBIAR
RESPONDENTS:
1 THE DISTRICT LABOUR OFFICER,
CIVIL STATION, KOZHIKODE, PIN - 673020
2 THE ASSISTANT LABOUR OFFICER (GRADE - I)
OFFICE OF THE DISTRICT LABOUR OFFICER,
CIVIL STATION, KOZHIKODE, PIN - 673020
3 THE TAHSILDAR (R.R),
TALUK OFFICE, VADAKARA, KOZHIKODE, PIN - 673101
4 THE VILLAGE OFFICER
VILLAGE OFFICE, VADAKARA, KOZHIKODE, PIN - 673101
W.P.(C) No. 8144 of 2023
2
SRI TR RENJITH, SR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 13.04.2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C) No. 8144 of 2023
3
JUDGMENT
The petitioner states that he is the owner of a shopping complex
which is being run in the name and style as "123 Mall" situated at Vadakara.
It is contended that an agreement was entered into between the original
owner and a builder, for construction of commercial building. To effectuate
the construction, a lease deed was executed. When construction reached
the 2nd floor, differences of opinion cropped up between the parties and the
activities came to a stand still. The petitioner intervened and purchased the
building on the strength of various sale deeds. He, thereafter, completed the
construction of the 3rd floor after obtaining a building permit and on its
completion applied for and obtained an occupancy certificate. He then put
up the 4th floor using roofing sheets and aluminium panel. It is the case of
the petitioner that the previous owner had constructed a total area of
4713.98 square feet and the rest was completed by the petitioner. While so,
assessment proceedings under the Cess Act, 1996 was initiated by the 2nd
respondent. The officer has assessed the total area of construction as
5748.61 square feet and its total cost of construction was calculated as W.P.(C) No. 8144 of 2023
Rs.8,75,80,073/- and the petitioner was called upon to pay a sum of
Rs.8,75,801/- being 1% of the cost of construction and a sum of Rs.8758/-
towards service charges. The above assessment order was challenged
before this Court. This Court by judgment dated 18.3.2020 in WP(C) 8405/
2020 repelled his challenges against the assessment order but permitted the
petitioner to clear off the sum assessed of Rs.8,66,958/- in 15 monthly
installments commencing from 1st April, 2020.
2. The petitioner contends that after the passing of the judgment
COVID pandemic struck and the entire nation came to a standstill. The
shops were closed down and none of the tenants paid their rent to the
petitioner. The petitioner was therefore able to pay only a sum of Rs 45,000/
as ordered by this Court. The petitioner contends that the economy has now
picked up and earnest measures are being taken by the petitioner to clear
off the amounts. However the respondents are refusing to accept the
installment amounts offered by the petitioner. This has led the petitioner to
approach this Court seeking issuance of directions to the respondents to
permit the petitioner to pay the outstanding amount demanded as per
Exhibit P1 in 15 equal monthly installments.
W.P.(C) No. 8144 of 2023
3. The learned Government Pleader has opposed the submissions.
It is submitted that indulgence was granted by this Court earlier and the
petitioner has failed to comply with the directions.
4. I have considered the submissions advanced. On an earlier
occasion, in respect of the same matter, the petitioner had approached this
Court, and considering the grievances projected by him, this Court had
granted an opportunity to clear off the amount in installments. However, due
to the impact of COVID 19 pandemic, the petitioner was unable to comply
with the directions.
5. Having regard to the facts and circumstances and the
submissions made across the bar, this writ petition is disposed of by granting
the petitioner one more opportunity, as a last chance, to clear off the
arrears.
In the result, this writ petition is disposed of on the following terms:
i) The respondents shall grant the petitioner the facility to clear
off the amounts due under Ext.P1 demand notice as on today
in 8 equal monthly installments, the first of which shall be
paid on 15.05.2023 and followed up with payments on the W.P.(C) No. 8144 of 2023
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 default in payment of any
installment, the respondents may recommence the recovery
proceedings.
iv) No request for further extension shall be entertained.
Sd/-
RAJA VIJAYARAGHAVAN V, JUDGE IAP W.P.(C) No. 8144 of 2023
APPENDIX OF WP(C) 8144/2023
PETITIONER'S EXHIBITS:
Exhibit P1 A TRUE COPY OF THE NOTICE DATED
19/01/2019 OF THE 2ND RESPONDENT
Exhibit P2 A TRUE COPY OF THE OBJECTION DATED
30/01/2019 SUBMITTED BY PETITIONER
BEFORE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE LIST OF PERSONS DATED
NIL SUBMITTED BY PETITIONER BEFORE THE
2ND RESPONDENT
Exhibit P4 A TRUE COPY OF THE JUDGMENT OF THIS
HON'BLE COURT DATED 18/03/2020 IN W.P(C)
NO.8405/2020
Exhibit P5 TRUE COPY OF THE RECEIPT DATED
03/09/2020 ISSUED BY THE 3RD RESPONDENT
RESPONDENTS'
NIL
EXHIBITS:
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