Confident Projects Ndia Pvt. Ltd vs The District Collector
2024 Latest Caselaw 23256 Ker

Citation : 2024 Latest Caselaw 23256 Ker
Judgement Date : 2 August, 2024

Kerala High Court

Confident Projects Ndia Pvt. Ltd vs The District Collector on 2 August, 2024

Author: P Gopinath

Bench: P Gopinath

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946
                        WP(C) NO. 25665 OF 2024
PETITIONER/S:

            CONFIDENT PROJECTS NDIA PVT. LTD.,
            CONFIDENT HOUSE, 868/2, S.A. ROAD,
             VYTTILA, KOCHI-682019,
            REPRESENTED BY ITS MANAGING DIRECTOR, JOSEPH T.A.,
            AGED 61 YEARS, S/O. LATE T.J. ALEXANDER,
            THERUVIPARAMBIL HOUSE, VENNALA P.O.,
            KRRA NO.4, KOCHI, ERNAKULAM, PIN - 682028
            BY ADVS.
            S.SHANAVAS KHAN
            S.INDU
            KALA G.NAMBIAR


RESPONDENT/S:

    1       THE DISTRICT COLLECTOR,
            CIVIL STATION, KAKKANAD, ERNAKULAM, PIN - 682030
    2       THE REVENUE DIVISIONAL OFFICER,
            REVENUE DIVISIONAL OFFICE, FORT KOCHI,
             ERNAKULAM, PIN - 682001
    3       THE TAHSILDAR,TALUK OFFICE,
            NORTH PARAVUR, ERNAKULAM, PIN - 683513
    4       THE VILLAGE OFFICER,ALANGAD VILLAGE,
            NORTH PARAVUR, ERNAKULAM, PIN - 683511
            SMT. JASMINE M.M., GP
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 25665 OF 2024             2




                              JUDGMENT

Petitioner has approached this Court, challenging

Ext.P5 order, assessing the liability of the petitioner under

the provisions of the Kerala Building Tax Act, 1975

(hereinafter referred to as 'the Act'), and the consequential

demand (Ext.P6).

2. It is the case of the petitioner that, the petitioner

is a builder and the building in question had to be assessed

taking into consideration the provisions contained in the

Explanation 2 to Section 2(e) of the Act. It is very fairly

conceded that though the petitioner could not produce all

the documents before the Assessing Authority [pursuant to

the notices issued to the petitioner], the petitioner has,

thereafter, collected all documents, including bank

statements, agreements etc., which would indicate that the

building in question had to be assessed taking into

consideration the provisions of Explanation 2 to Section 2(e)

of the Act.

3. Learned Government Pleader would submit that

the remedy of the petitioner is to challenge Ext.P5 order by

filing a statutory appeal. It is submitted that several notices

were issued to the petitioner and still the petitioner failed to

produce necessary documents to support its claim for the

benefit of the Explanation 2 to Section 2(e) of the Act.

4. Having heard the learned counsel appearing for

the petitioner and the learned Government Pleader and

having regard to the facts and circumstances of this case, I

am of the opinion that the petitioner can be given one last

opportunity to produce necessary material before the

Assessing Authority to establish that the building in question

had to be assessed, after giving benefit of the Explanation 2

to Section 2(e) of the Act.

Accordingly, Ext.P5 order will stand quashed. The

building tax assessment of the petitioner (in respect of which

Ext.P5 order has been issued) will stand restored to the file

of the Assessing Authority (the 3 rd respondent), who shall

pass fresh orders, after affording an opportunity of hearing

to the petitioner. The petitioner shall appear before the 3 rd

respondent at 11.00 A.M on 16.08.2024, along with all

documents in support of its claim and thereafter, the matter

shall be decided as above, within a period of two months

thereafter. I make it clear that I have not expressed any

opinion on the merits of petitioner's claim. It will be open to

the 3rd respondent to decide the matter in accordance with

the law and taking note of any documents that may be

produced by the petitioner.

Sd/-

GOPINATH P. JUDGE ajt

APPENDIX OF WP(C) 25665/2024

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REVISED BUILDING PERMIT NO.

A4 -1823/15-B.P-106/17-18 DATED 17/08/2017 ISSUED BY SECRETARY, ALANGAD GRAMA PANCHAYAT Exhibit P2 TRUE COPY OF THE OCCUPANCY CERTIFICATE DATED 03/05/2021 ISSUED BY THE ALANGAD GRAMA PANCHAYAT Exhibit P3 TRUE COPY OF THE COMMUNICATION DATED 23/10/2021 FROM THE 3RD RESPONDENT TO THE PETITIONER Exhibit P4 TRUE COPY OF THE LIST OF OCCUPANTS DATED NIL ALONG WITH THE DATE OF SALE AND SALE DEED NUMBER FURNISHED BY THE PETITIONER Exhibit P5 TRUE COPY OF THE ORDER OF ASSESSMENT AS PER RULE 9(1) OF THE KERALA BUILDING TAX ACT, 1975 DATED 04/04/2024 PERTAINING TO THE ASSESSMENT OF ONE TIME BUILDING TAX Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DATED 04/04/2024 ISSUED BY THE 3RD RESPONDENT Exhibit P7 ). TRUE COPY OF THE JUDGMENT DATED 09/10/2017 IN W.P. (C) NO. 40899/2016 OF THIS HON'BLE COURT Exhibit P8 TRUE COPY OF THE JUDGMENT DATED 16/07/2018 IN W.P. (C) NO. 30685/2017 OF THIS HON'BLE COURT Exhibit P9 TRUE COPY OF THE JUDGMENT DATED 18/03/2022 IN W.P(C) NO.6508/2022 THIS HON'BLE COURT