Kga Hotels And Resorts Pvt Ltd vs Maradu Municipality
2023 Latest Caselaw 11637 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
   THURSDAY, THE 16TH DAY OF NOVEMBER 2023 / 25TH KARTHIKA, 1945
                       WP(C) NO. 31400 OF 2022
PETITIONER:

          KGA HOTELS AND RESORTS PVT LTD
          11/641, KUNDANOOR, MARADU P.O, ERNAKULAM,
          PIN - 682 304
          REPRESENTED BY ITS AUTHORIZED SIGNATORY, K.C. EAPEN

          BY ADVS.
          ATHUL SHAJI
          K.P.SHEEBA
          ARSHA DHARMAPALAN
          ANWIN JOHN ANTONY


RESPONDENTS:

    1     MARADU MUNICIPALITY,
          MARADU MUNICIPAL OFFICE, KRL ROAD,
          NEAR KUNDANOOR JUNCTION MARADU, PIN - 682 304
          REPRESENTED BY ITS SECRETARY
    2     KERALA STATE AUDIT DEPARTMENT
          DISTRICT AUDIT OFFICE, CIVIL STATION KAKKANAD.P.O.
          ERNAKULAM, PIN - 682 030.

    3     THE DIRECTOR OF KERALA STATE AUDIT
          OFFICE OF THE DIRECTOR OF THE KERALA STATE AUDIT 4TH
          FLOOR VIKAS BHAVAN P.O THIRUVANANTHAPURAM,
          PIN - 695 033.

          BY ADVS.
          P.B.SAHASRANAMAN
          T.S.HARIKUMAR
          G.N.DEEPA


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
16.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 31400 OF 2022
                                       2

                      DINESH KUMAR SINGH, J.
                   --------------------------------------------
                     WP(C) NO. 31400 OF 2022
                   --------------------------------------------
                Dated this the 16th day of November, 2023

                           JUDGMENT

1. The present writ petition has been filed

for the following reliefs:-

"(i) Issue a writ of certiorari quashing the originals of Ext-P3 demand notices against arrears of property tax.

(ii) Issue a writ of mandamus or any other writ, order or direction to consider the Ext-P4(a) to P4(e) self-assessment forms of the petitioner hotel afresh with permission to the petitioner to rectify the error in Ext-P4(b) self-assessment form in the light of the specific legal grounds taken by the petitioner in this writ petition with an opportunity of personal hearing before passing final orders.

(iii) Issue such other writ, order or directions as this Hon'ble Court deems fit to be granted in the facts and WP(C) NO. 31400 OF 2022

circumstances of the case including the cost of this proceedings."

2. After some arguments, the learned

counsel for the Maradu Municipality submits that

the petitioner has efficacious remedy of revision

under Sub Section 7 of the Section 509 of the

Kerala Municipality Act, 1994 to file revision

before the Tribunal against the appellate order

dated 26.09.2022 passed by the Standing

Committee of the Municipality.

3. The learned counsel for the petitioner

submits that the petitioner is willing to pay the tax

at the rate of Rs.80/- as prescribed in the

notification No. R.1/3726 dated 28.05.2022 issued

by the Maradu Municipality which prescribes

property tax at the rate of Rs.80/- in respect of

Hotels, Restaurants, Godown above 100 Sq. meters

plinth area. Learned counsel for the petitioner

further submitted that the petitioner's hotel cannot WP(C) NO. 31400 OF 2022

be treated to be a shopping mall, supermarket etc.

above 200 Sq. meters and therefore, the demand of

tax at the rate of Rs.120/- which is applicable in

respect of Shopping malls, supermarket above 200

sq. meters is wholly incorrect.

4. This Court would not like to comment on

the merit in respect of the rate to be charged from

the petitioner for the hotel. However, the

petitioner is being given liberty to file revision

before the Tribunal under Sub Section 7 of the

Section 509 of the Kerala Municipality Act, 1994

against the appellate order dated 26.09.2022

passed by the Standing Committee of the

Municipality within a period of two weeks. If the

revision is filed within a period of two weeks, the

same shall be decided on merit without going to

the question of limitation. Before filing the

revision, the petitioner must deposit the tax at the

rate of Rs.80/- per Sq. meter for the entire plinth WP(C) NO. 31400 OF 2022

area of the hotel building. The recovery of the rest

of the amount shall remain stayed till the decision

by the Tribunal. The Tribunal should decide the

revision expeditiously, preferably within a period

of four months.

5. With the aforesaid directions, the present

writ petition is disposed of.

Sd/-

DINESH KUMAR SINGH JUDGE

rpr WP(C) NO. 31400 OF 2022

APPENDIX OF WP(C) 31400/2022

PETITIONER'S EXHIBITS

Exhibit-P1 TRUE COPY OF THE INTERIM ORDER DATED 14.03.2022 IN W.P.(C).NO. 6458 OF 2022. Exhibit-P2 TRUE COPY OF THE TRADE LICENSE ISSUED TO THE PETITIONER HOTEL FOR 2022-23 Exhibit-P3 TRUE COPY OF THE DEMAND NOTICE DATED 04.08.2022 ALONG WITH THE INDIVIDUAL DEMAND NOTICES FOR EACH BUILDING NUMBER Exhibit-P4(a) TRUE COPY OF THE SELF-ASSESSMENTS OF THE PROPERTY TAX OF BUILDING NO. 318A. Exhibit-P4(b) TRUE COPY OF THE SELF-ASSESSMENTS OF THE PROPERTY TAX OF BUILDING NO. 318B. Exhibit-P4(c) TRUE COPY OF THE SELF-ASSESSMENTS OF THE PROPERTY TAX OF BUILDING NO. 318C. Exhibit-P4(d) TRUE COPY OF THE SELF-ASSESSMENTS OF THE PROPERTY TAX OF BUILDING NO. 318D . Exhibit-P4(e) TRUE COPY OF THE SELF-ASSESSMENTS OF THE PROPERTY TAX IN BUILDING NO. 318E. Exhibit-P5 TRUE COPY OF THE AUDIT REPORT DATED 14.07.2015.

Exhibit-P6 TRUE COPY OF THE NOTICE DATED 08.03.2022 ISSUED BY THE 2ND RESPONDENT DATED 08.03.2022.

Exhibit-P7 TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT OF PAYMENT OF RS.29,60,584/- ALONG WITH TRADE LICENSE APPLICATION.

RESPONDENT'S EXHIBITS

Exhibit.R.1 (a) True copy of the notification issued by the 1st respondent on the basis of the decision of the Municipal Council, dated 28-05-2012