Kerala High Court
C.G.Pauly vs The Deputy Tahsildar on 3 April, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946
WP(C) NO. 44177 OF 2023
PETITIONER:
C. G. PAULY,
AGED 60 YEARS,
S/O. GEORGE,CHIRAYATH HOUSE,
ARANATTUKARA P. O., THRISSUR, PIN - 680618.
BY ADVS.
SRI. BINOY VASUDEVAN
SRI. SREEJITH SREENATH
SRI. RINCY KHADER
RESPONDENTS:
1 THE DEPUTY TAHSILDAR,
(REVENUE RECOVERY), THRISSUR TALUK,
TALUK OFFICE, PALACE ROAD, THRISSUR, PIN - 680020.
2 THE VILLAGE OFFICER,
ARANATTUKARA VILLAGE, ARANATTUKARA P. O.,
THRISSUR, PIN - 680618.
3 THRISSUR CORPORATION,
REPRESENTED BY ITS SECRETARY,
CORPORATION OFFICE, THRISSUR, PIN - 680001.
4 THE SECRETARY,
THRISSUR CORPORATION, CORPORATION OFFICE,
THRISSUR, PIN - 680001.
BY ADV.
SRI. SANTHOSH P. PODUVAL - SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 44177 OF 2023
2
DINESH KUMAR SINGH, J.
--------------------------
W.P.(C) No. 44177 of 2023
-------------------------
Dated this the 3rd day of April, 2024
JUDGMENT
1. The present writ petition has been filed impugning the revenue
recovery notices in Exhibits P-6 to P-13 issued for realisation of the
penalty and tax assessed under Section 242 of the Kerala Municipality
Act,1994 (hereinafter referred to as the 'Act' for short).
2. The petitioner has constructed a shed unauthorisedly as an
extension to the adjusting building for using it as a godown covering
an area of 300.30 Sq. Mtr., 97.25 Sq. Mtr., 90.72 Sq. Mtr., 156.87 Sq.
Mtr. and 462 Sq. Mtr. in respect of his five buildings numbered as
follows;
1. UA old 3/270/1 (New UA No. 43/1503/1
2. UA old 3/270/2 (New UA No. 43/1503/2
3. UA old 3/270/3 (New UA No. 43/1503/3
4. UA old 3/270/4 (New UA No. 43/1503/4
5. UA old 3/270/5 (New UA No. 43/1503/5
2. The penalty and tax has been assessed for unauthorised
construction under Section 242 of the Act. The demand notices were
issued to the petitioner. However, despite the demand notices, he did
WP(C) NO. 44177 OF 2023
not pay the penalty and tax assessed and, therefore, the impugned
revenue recovery notices have been issued to the petitioner.
3. The petitioner has made an application for regularisation of the
unauthorised construction. It is submitted in the counter affidavit
that, on inspection it has been found that the plan has been drawn and
submitted without including the area of the entire building and
without noting the FSI and coverage. The constructions have been
made in the land described as Nilam as per the revenue records and
hence the petitioner is required to obtain necessary permission under
the Kerala Conservation of Paddy Land and Wet Land Act, 2018.
Without change of land used, the petitioner's unauthorised
construction cannot be regularised.
4. The Act nowhere prescribes that pending regularisation
application, the tax and penalty assessed under Section 242 cannot be
realised. Section 242 of the Act on reproduction would read as under;
242. ASSESSMENT OF BUILDING CONSTRUCTED UNLAWFULLY
(1) Notwithstanding anything contained in
this Act or the rules made thereunder,
where any person has unlawfully
constructed or reconstructed any building,
such building shall, without prejudice to
any action that may be taken against that
person, be liable to tax from the date of
completion or occupation whichever is
WP(C) NO. 44177 OF 2023
earlier till the date of demolition of that
building.
(2) Nothing contained in sub-section(l) shall
preclude the Secretary from proceeding
against such person under section 406 of
the Act and the owner shall not be entitled
to any compensation or damages due to any
action taken by the Secretary under this
section.
Thus, if a person has put up unauthorised construction, he is liable to
the penalty twice the tax amount besides tax.
5. Taking recourse to the said provision, the petitioners
unauthorised construction shall be assessed under Section 242 of the
Act. The pending application for regularisation is no ground for not
paying the tax assessed under Section 242 of the Act. In view thereof,
I find no substance in this writ petition which is hereby dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
Svn
WP(C) NO. 44177 OF 2023
AAPPENDIX OF WP(C) 44177/2023
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF THE APPLICATION FOR
REGULARIZATION DULY ACCEPTED BY THE ZONAL
OFFICE OF THE THRISSUR CORPORATION ON 11-10-
EXHIBIT P2 TRUE COPY OF THE INTIMATION DATED 20-02-2019
ISSUED BY THE ASSISTANT ENGINEER ON BEHALF OF
THE CORPORATION ALONG WITH ITS ENGLISH
TRANSLATION
EXHIBIT P3 TRUE COPY OF THE INTIMATION VIDE OFFICE ORDER
NO.KKY/REG/BA/4/2018-19 DATED 02-05-2019 ALONG
WITH ITS ENGLISH TRANSLATION
EXHIBIT P4 TRUE COPY OF THE INTIMATION DATED 07-07-2022
ISSUED BY THE 3RD RESPONDENT ALONG WITH ITS
ENGLISH TRANSLATION
EXHIBIT P5 TRUE COPY OF THE RECEIPT ISSUED BY THE
CORPORATION DATED 04-07-2023 ALONG WITH ITS
ENGLISH TRANSLATION
EXHIBIT P6 TRUE COPY OF THE DEMAND NOTICE
RRCNO.2023/12894/08 UNDER SECTION 7 OF THE
KERALA REVENUE RECOVERY ACT VIDE
RRCNO.2023/12894/08 DATED 29-11-2023 ISSUED BY
THE 1ST RESPONDENT ALONG WITH ITS ENGLISH
TRANSLATION
EXHIBIT P7 TRUE COPY OF THE NOTICE NO.
RRCNO.2022/12894/08 UNDER SECTION 34 OF THE
ACT DATED 29-11-2023 ISSUED BY THE 1ST
RESPONDENT ALONG WITH ITS ENGLISH TRANSLATION
EXHIBIT P8 TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE
RRCNO.2023/10843/08 DATED 29-11-2023 ISSUED
UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY
ACT ISSUED BY THE 1ST RESPONDENT ALONG WITH
ITS ENGLISH TRANSLATION
WP(C) NO. 44177 OF 2023
EXHIBIT P9 TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE
RRCNO.2023/10843/08 DATED 29-11-2023 ISSUED
UNDER SECTION 34 OF THE KERALA REVENUE
RECOVERY ACT ISSUED BY THE 1ST RESPONDENT
ALONG WITH ITS ENGLISH TRANSLATION
EXHIBIT P10 TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE
RRCNO.2023/10635/08 DATED 29-11-2023 ISSUED
UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY
ACT ISSUED BY THE 1ST RESPONDENT ALONG WITH
ITS ENGLISH TRANSLATION
EXHIBIT P11 TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE
RRCNO.2023/10635/08 DATED 29-11-2023 ISSUED
UNDER SECTION 34 OF THE KERALA REVENUE
RECOVERY ACT ISSUED BY THE 1ST RESPONDENT
ALONG WITH ITS ENGLISH TRANSLATION
EXHIBIT P12 TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE
RRCNO.2023/10842/08 DATED 29-11-2023 ISSUED
UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY
ACT ISSUED BY THE 1ST RESPONDENT ALONG WITH
ITS ENGLISH TRANSLATION
EXHIBIT P13 TRUE COPY OF THE DEMAND NOTICE ISSUED VIDE
RRCNO.2023/10842/08 DATED 29-11-2023 ISSUED
UNDER SECTION 34 OF THE KERALA REVENUE
RECOVERY ACT ISSUED BY THE 1ST RESPONDENT
ALONG WITH ITS ENGLISH TRANSLATION
