Kerala High Court
C.P. Sivadasan Nair vs State Of Kerala on 12 April, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 12TH DAY OF APRIL 2024 / 23RD CHAITHRA, 1946
WP(C) NO. 11 OF 2017
PETITIONER/S:
C.P. SIVADASAN NAIR
AGED 63 YEARS
S/O LATE KRISHNAN NAIR, AGED 63 YEARS, ADVOCATE,
SIVAGEETHAM, HOUSE NO.5/2659 B, JAFFERKHAN COLONY,
NEAR PLANETARIUM, KOZHIKODE, PIN:673006.
BY ADVS.
SRI.BABU JOSEPH KURUVATHAZHA
SMT.KARTHIKA MARIA
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
DEPARTMENT OF LOCAL SELF GOVERNMENT, GOVERNMENT
SECRETARIAT, THIRUVANANTHAPURAM-695001.
2 CORPORATION OF KOZHIKODE
OFFICE OF THE KOZHIKODE CORPORATION, KOZHIKODE-673 011,
REPRESENTED BY ITS SECRETARY.
BY ADVS.
GOVERNMENT PLEADER
BINDUMOL JOSEPH
BEENA JOSEPH(K/77/2008)
SRI. VENUGOPAL V. -GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 11 OF 2017 2
JUDGMENT
The Petitioner is an Ex-service man and presently a
practicing lawyer. In terms of orders issued by the Government
of Kerala, in exercise of the powers conferred under Section 281
of the Kerala Municipality Act, 1994, residential buildings
belonging to Ex-service men were exempted from the payment of
property tax irrespective of plinth area. Petitioner has
approached this being aggrieved by the fact that, by Ext.P8
order dated 02.07.2013, the exemption granted was limited to
residential buildings having a plinth area of 2000 Sq. feet. The
petitioner had filed Ext.P9 representation and this Court,
through Ext.P9(a) judgment in W.P.(C.) No.15286 of 2016,
directed consideration of the said representation. The
Government issued Ext.P10 communication, holding that there
was no reason to modify the existing Government Order
restricting the exemption to residential buildings having plinth
area up to 2000 Sq. feet only.
2. Learned Government Pleader has placed before me a
copy of the Government Order, namely G.O(MS)
No.106/17/LSGD dated 26.05.2017, which dealt with the issue of
property tax exemption to residential buildings of Ex-
Servicemen. It is submitted that in terms of the aforesaid
Government Order, while the exemption is limited to an area of
2000 Sq. feet, it is clearly stated that the liability for property tax
will be only for the area over and above 2000 Sq. feet. It is
submitted that, no ground has been made out for grant of relief
sought for in the writ petition .
3. Learned Standing Counsel appearing for the 2nd
respondent-Corporation would also support the contentions
taken by the learned Government Pleader.
4. Having considered the contentions raised and having
heard the learned Government Pleader and the learned Standing
Counsel appearing for the 2nd respondent, I am of the view that
petitioner has not made out any case for grant of relief. Section
281 of the Kerala Municipality Act 1994 Act deals with the power
of the Government to exempt any person/class of persons from
payment of tax. It is clear from the pleadings in the writ petition
that though initially the residential buildings belonging to Ex-
service men were completely exempted from payment of
property tax, the Government, later restricted the exemption to
residential buildings upto 2000 Sq. feet plinth area alone. It is
clear from the reading of the Government Order dated
26.05.2017 referred to above that the liability to pay property
tax, in cases of residential buildings belonging to Ex-service men
and having an area over 2000 Sq. feet, will be restricted to the
area over and above 2000 Sq. feet. No grounds have been made
out for grant of relief sought for in the writ petition. The terms
on which exemption should be granted from property tax is
entirely a matter within the discretion of the Government. The
writ petition fails and it is accordingly, dismissed.
Sd/-
GOPINATH P.
JUDGE
ajt
APPENDIX OF WP(C) 11/2017
PETITIONER EXHIBITS
EXHIBIT P1: TRUE COPY OF THE EX-SERVICEMAN IDENTITY CARD
BEARING I. CARD NO.KER 10-012519 DATED
17.1.2005 ISSUED BY THE ZILA SAINIK WELFARE
OFFICER, KOZHIKODE, TO THE PETITIONER.
EXHIBIT P2: TRUE COPY OF THE RESIDENTIAL CERTIFICATE
ISSUED TO THE PETITIONER DATED 12.10.2004 BY
THE 2ND RESPONDENT, WITH THE HOUSE NUMBER OF
THE PETITIONER.
EXHIBIT P3: TRUE COPY OF THE RECEIPT ISSUED TO THE
PETITIONER, DATED 20.3.2014 ON REMITTING THE
BUILDING LICENCE FEE OF RS.1,135/-
EXHIBIT P4: TRUE PHOTO COPY OF THE ORDER NO.E4/27949/01
DATED 24.3.2004, GIVING REGULARIZATION TO THE
RESIDENTIAL HOSUE OF THE PETITIONER.
EXHIBIT P4(a): TRUE COPY OF THE REPRESENTATION DATED
5.1.2005 FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT, CLAIMING EXEMPTION FROM
REMITTING THE BUILDING TAX.
EXHIBIT P5: TRUE COPY OF GO(MS)NO.171/2009 DATED
29.8.2009 ISSUED BY THE IST RESPONDENT.
EXHIBIT P6: TRUE COPY OF THE APPLICATION DATED 3.9.2009
SUBMITTED BY THE PETITIONER, BEFORE THE 2ND
RESPONDENT.
EXHIBIT P7: TRUE COPY OF GO(MS)NO.1761/2010/LSGD DATED
27.5.2010 ISSUED BY THE IST RESPONDENT.
EXHIBIT P8: TRUE COPY OF GO(MS)NO.242/2013/LSGD DATED
2.7.2013, ISSUED BY THE IST RESPONDENT.
EXHIBIT P9: TRUE COPY OF THE REPRESENTATION DATED
3.3.2016, SUBMITTED BY THE PETITIONER BEFORE
THE PRINCIPAL SECRETARY OF THE IST
RESPONDENT.
EXHIBIT P9(a): TRUE COPY OF THE JUDGMENT DATED 19.4.2016 IN
WPC NO.15286/2016 OF THIS HON'BLE COURT.
EXHIBIT P10: TRUE COPY OF THE ORDER DATED 27.5.2016 ISSUED
BY THE GOVERNMENT.
