Kerala High Court
Sreeni Parameswaran vs The Sub Registrar on 4 April, 2024
WP(C) No.9113/2024 1/5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
Thursday, the 4th day of April 2024 / 15th Chaithra, 1946
WP(C) NO. 9113 OF 2024(L)
PETITIONER:
SREENI PARAMESWARAN, AGED 48 YEARS, S/O. M.G.PARAMESWARAN NAIR,
VILLA NO.1, MYSTIC BELLS, KANIYAMPUZHA ROAD, EROOR P.O., ERNAKULAM
DISTRICT., PIN - 682306
RESPONDENTS:
1. THE SUB REGISTRAR OFFICE OF THE SUB REGISTRAR, CHENGAMANADU,
ERNAKULAM DISTRICT., PIN - 683578
2. THE TAHSILDAR, ASSESSING AUTHORITY, NORTH PARAVUR, ERNAKULAM
DISTRICT, PIN - 683513
3. THE REVENUE DIVISIONAL OFFICER OFFICE OF THE REVENUE DIVISIONAL
OFFICE, FORT KOCHI, ERNAKULAM DISTRICT, PIN - 682001
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 issue interim orders directing the 1st respondent to register
the documents submitted by the petitioner with respect to the
apartments/villas constructed and allotted to prospective purchaser in the
properties covered under Ext P2 order dated 19/01/2024 pending
consideration of the writ petition, in the interest of justice.
This petition coming on for admission upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
SRI. S.S.ARAVIND Advocate for the petitioner and GOVERNMENT PLEADER for
respondents the court passed the following:
WP(C) No.9113/2024 2/5
VIJU ABRAHAM, J.
.................................................................
W.P (C) No.9113, 12579 & 12722 of 2024
.................................................................
Dated this the 4th day of April, 2024
ORDER
W.P.(C) No.9113 of 2024 is filed seeking a direction to the 1 st
respondent to register the documents submitted by the petitioner with
respect to the apartments/villas constructed and allotted to prospective
purchasers in the property covered under Ext.P2 order dated 09.01.2024.
W.P.(C) Nos.12579 of 2024 and 12722 of 2024 are filed essentially seeking
direction to the 1st respondent to register the documents regarding the sale
of the petitioners' properties.
2. It is averred by the learned counsel appearing for the petitioner in
W.P.(C) No.9113 of 2024 that he was issued with Ext.P1 demand notice
towards arrears of building tax and by Ext.P2 a restriction was imposed
regarding the whole of the property of the petitioner from being alienated or
transferred. Challenging the same, W.P.(C) No.4134 of 2024 was filed
which was disposed of as per Ext.P3 directing the appellate authority to
consider the appeal filed by the petitioner. Aggrieved by the same, an
appeal was filed as W.A.No.216 of 2024 which was disposed of with
directions. Pursuant to the same, the petitioner approached the 1 st
respondent for registration of the sale deeds executed in favour of the
W.P (C) No.9113, 12579 & 12722 of 2024
allotees of the apartment complex but the same was declined. It is in the
said circumstance that the petitioner has approached this Court.
3. Petitioner contends that though the assessment of building tax was in
respect of two towers alone, the entire project having 6 towers and 50 villas
within a property having an extent of 17 acres is put on hold. Learned
counsel for the petitioner has produced Ext.P7 valuation certificate in respect
of apartment no.1A (building no.7/1 AQ-MW Moon Water, Mambra,
Kottapuram, Karumallor Village) which is having value of Rs.1,02,85,000 and
contended that since the due towards building tax is only Rs.50,30,082/-, the
apartment covered by Ext.P7 valuation certificate is sufficient to satisfy the
said dues towards building tax and that the petitioner in W.P.(C) No.9113 of
2024 submits that he is ready to offer the said property as security for the
amounts due towards building tax. The petitioner also submits that the
appeal filed against the assessment of building tax is pending consideration
before the authorities. The petitioners in other writ petitions are apartment
owners whose property is also under attachment towards the aforesaid
building tax dues.
Considering the above facts and circumstances, the 2nd respondent
who issued Ext.P2 attachment order is directed to consider the request of
the petitioner in W.P.(C) No.9113 of 2024 to lift the attachment by accepting
W.P (C) No.9113, 12579 & 12722 of 2024
apartment no.1A, covered by Ext.P7 valuation certificate, as security for the
amount due towards building tax. The 2nd respondent will be free to make an
independent assessment regarding the sufficiency of the security offered by
the petitioner and take a decision in this regard with an outer limit of one
month from the date of receipt of a copy of the judgment after affording an
opportunity of being heard to the petitioner in W.P.(C) No.9113 of 2024. It is
also ordered that if the 2nd respondent finds that the property now offered is
sufficient to secure the claim towards building tax arrears and the same is
accepted, the said respondent shall lift the attachment in respect of the
balance property which is attached as per Ext.P2 by keeping the property
now offered as security under attachment, and the 1st respondent shall take
decision on the request of the petitioners for registration of documents
subject to the decision to be taken by the 2nd respondent as directed above,
if there are no other impediments.
Post after vacation (06.06.2024).
Sd/-
VIJU ABRAHAM
JUDGE
cks
04-04-2024 /True Copy/ Assistant Registrar
APPENDIX OF WP(C) 9113/2024
Exhibit-P1 TRUE COPY OF THE ORDER OF 2ND RESPONDENT DATED
03/01/2024
Exhibit-P2 TRUE COPY OF THE ORDER OF 2ND RESPONDENT DATED
19/01/2024
Exhibit-P3 TRUE COPY OF THE JUDGMENT PASSED BY THIS HON'BLE COURT
IN W.P(C) NO.4134/2024 DATED 07/02/2024
Exhibit P7 TRUE COPY OF THE VALUATION CERTIFICATE ISSUED BY
APPROVED VALUER DATED 22-3-2024
04-04-2024 /True Copy/ Assistant Registrar
