Kunhu Muhammed K.P vs The Thrissur Municipal Corporation
2023 Latest Caselaw 13471 Ker

Kerala High Court

Kunhu Muhammed K.P vs The Thrissur Municipal Corporation on 21 December, 2023

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

WP(C) No.43272/2023                        1/7                        Order Date : 21-12-2023

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
          Thursday, the 21st day of December 2023 / 30th Agrahayana, 1945
                              WP(C) NO. 43272 OF 2023
   PETITIONERS:

      1. KUNHU MUHAMMED K.P,AGED 44 YEARS, S/O. K.P MUHAMMED, KOCHUPARAMBIL
         HOUSE, CHAZHIYATTIRI AMSOM, CHAZHIYATTIRI DESOM, CHAZHIYATTIRI P.0.,
         THIRUMITTACODE, VILLAGE, PATTAMBI TALUK, PALAKKAD DISTRICT,
         PIN-679535, REPRESENTED BY HIS POWER OF ATTORNEY, HAMEED K.P AGED 41
         YEARS, KOCHUPARAMBIL HOUSE, CHAZHIYATTIRI AMSOM, CHAZHIYATTIRI
         DESOM, CHAZHIYATTIRI P.0., THIRUMITTACODE VILLAGE, PATTAMBI TALUK,
         PALAKKAD DISTRICT, PIN - 679535
      2. AYSHA THASNI, AGED 37 YEARS, W/O KUNHU MUHAMMED K.P, KOCHUPARAMBIL
         HOUSE, CHAZHIYATTIRI AMSOM, CHAZHIYATTIRI DESOM, CHAZHIYATTIRI P.O.,
         THIRUMITTACODE VILLAGE, PATTAMBI TALUK, PALAKKAD DISTRICT,
         PIN-679535, REPRESENTED BY HER POWER OF ATTORNEY , HAMEED K.P, AGED
         41 YEARS, KOCHUPARAMBIL HOUSE, CHAZHIYATTIRI AMSOM, CHAZHIYATTIRI
         DESOM, CHAZHIYATTIRI P.O., THIRUMITTACODE VILLAGE, PATTAMBI TALUK,
         PALAKKAD DISTRICT, PIN - 679535
      3. HAMEED K.P, AGED 41 YEARS, S/O K.P MUHAMMED, KOCHUPARAMBIL HOUSE,
         CHAZHIYATTIRI AMSOM, CHAZHIYATTIRI DESOM, CHAZHIYATTIRI P.O.,
         THIRUMITTACODE VILLAGE, PATTAMBI TALUK, PALAKKAD DISTRICT, PIN
         679535
      4. SUBAIDA, AGED 49 YEARS, D/O K.P MUHAMMED, KOCHUPARAMBIL HOUSE,
         CHAZHIYATTIRI AMSOM, CHAZHIYATTIRI, DESOM, CHAZHIYATTIRI P.0.,
         THIRUMITTACODE VILLAGE, PATTAMBI TALUK, PALAKKAD DISTRICT,
         PIN-679535

   RESPONDENTS:

      1. THE THRISSUR MUNICIPAL CORPORATION, REPRESENTED BY ITS SECRETARY,
         CORPORATION OFFICE, THRISSUR, THRISSUR, DISTRICT, KERALA, PIN-680001
      2. THE SECRETARY,THRISSUR MUNICIPAL CORPORATION, CORPORATION OFFICE,
         THRISSUR, THRISSUR DISTRICT, KERALA, PIN-680001
      3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, LOCAL SELF
         GOVERNMENT DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
         PIN-682031

        Writ Petition (civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to direct the respondents to provisionally, permit the petitioners
   to pay the property tax for the year 2023-2024 for properties for which
   Exhibits P2 to P36 notices are issued as per the rates, which they paid
   pursuant to the demand made on behalf of the first respondent in the year
   2022-2023, and also by staying the operation of Exhibits-P2 to P36 notices
   pending disposal of the above writ petition.
        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S JOSEPH SEBASTIAN PURAYIDAM & THAYYIB M.I., Advocates for the
 WP(C) No.43272/2023                    2/7                       Order Date : 21-12-2023

   petitioner and of SRI. SANTHOSH P.PODUVAL, Advocate for R1 & R2, the court
   passed the following:
 WP(C) No.43272/2023                      3/7                        Order Date : 21-12-2023




                             DINESH KUMAR SINGH, J.
                             ------------------------------------
                             W.P.(C.) No. 43272 of 2023
                             ------------------------------------
                      Dated this the 21st day of December, 2023

                                        ORDER

Admit. Sri. Santhosh P.Poduval takes notice for

respondents 1 and 2. Learned Government Pleader takes

notice for the 3rd respondent. The respondents may file counter

affidavit.

2. Having considered the pleadings and materials on

record, and taking note of the fact that this Court has passed

interim orders in identical matters, I am of the view that the

petitioners are entitled to a conditional interim order. Hence, I

stay the operation of Exts.P2 to P36 notice subject to the

condition that the petitioners pay property tax at the revised

rate for the future years. It is made clear that said payment

would be subject to the result of the writ petition.

Post along with W.P.(C.) Nos. 37750, 38954 and 38965 of

2023 and other connected cases.

Sd/-

DINESH KUMAR SINGH JUDGE

AP WP(C) No.43272/2023 4/7 Order Date : 21-12-2023

APPENDIX OF WP(C) 43272/2023 Exhibit P1 TRUE COPY OF THE ORDER DATED 10-07-2023 PASSED BY THIS HON'BLE COURT IN W.P( C) NO.22317/2023 Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 14-11-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2553 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2554 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P4 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2555 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2556 OF WARD NO.38 FROM THE PETITIONER WITH ENGLISH TRANSLATION Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2557 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2558 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P 8 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2559 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P9 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2560 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P10 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2561 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P11 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2562 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION WP(C) No.43272/2023 5/7 Order Date : 21-12-2023

Exhibit P 12 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2563 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P13 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2564 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P14 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2565 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P15 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2566 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P16 TRUE COPY OF THE DEMAND NOTICE DATED 14-11-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2569 OF WARD NO.38 FROM THE PETITIONERS Exhibit P17 TRUE COPY OF THE DEMAND NOTICE DATED 14-11- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2570 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P18 TRUE COPY OF THE DEMAND NOTICE DATED 14-11-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2571 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P19 TRUE COPY OF THE DEMAND NOTICE DATED 14-11- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2572 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P20 TRUE COPY OF THE DEMAND NOTICE DATED 14-11-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2573 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit 21 TRUE COPY OF THE DEMAND NOTICE DATED 14-11- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2574 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P22 TRUE COPY OF THE DEMAND NOTICE DATED 17-11-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2575 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION WP(C) No.43272/2023 6/7 Order Date : 21-12-2023

Exhibit P23 TRUE COPY OF THE DEMAND NOTICE DATED 17-11- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2576 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P24 TRUE COPY OF THE DEMAND NOTICE DATED 17-11-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2577 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P25 TRUE COPY OF THE DEMAND NOTICE DATED 17-11- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2578 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P26 TRUE COPY OF THE DEMAND NOTICE DATED 17-11-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2579 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P27 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2580 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P28 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2581 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P29 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2582 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P30 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2583 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P 31 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2584 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P32 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2585 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P33 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2586 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION WP(C) No.43272/2023 7/7 Order Date : 21-12-2023

Exhibit P34 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2587 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P35 TRUE COPY OF THE DEMAND NOTICE DATED 30-10- 2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO0.2588 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P36 TRUE COPY OF THE DEMAND NOTICE DATED 30-10-2023 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.2589 OF WARD NO.38 FROM THE PETITIONERS WITH ENGLISH TRANSLATION Exhibit P37 TRUE COPY OF THE PAYMENT RECEIPT NO. 01/122040113091 DATED 14-12-2022 ISSUED TO THE PETITIONERS EVIDENCING THE PAYMENT OF BUILDING TAX AND OTHER CONNECTED LEVIES FOR THE FINANCIAL YEAR 2022-23 TO THE FIRST RESPONDENT FOR THE BUILDING NO0.2589 IN WARD NO.38 Exhibit P38 TRUE COPY OF THE JUDGMENT REPORTED IN 2021 SUPREME(KER)695 DATED 24-09-2021 ( ASIANET SATELLITE COMMUNICATIONS LTD. V/S PALAKKAD MUNICIPALITY & OTHERS)