S. Dhanaraj Rajendran vs The Secretary To Govt
2024 Latest Caselaw 4271 Ker

Kerala High Court

S. Dhanaraj Rajendran vs The Secretary To Govt on 1 February, 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
         THURSDAY, THE 1ST DAY OF FEBRUARY 2024 / 12TH MAGHA, 1945
                           WP(C) NO. 3764 OF 2024
PETITIONER/S:

             S. DHANARAJ RAJENDRAN ,AGED 61 YEARS, S/O LATE P. SELVARAJ,
             THAMKAM COTTAGE, 2ND MILE, PALLIVASAL,.P.O.,
             CHITHIRAPURAM, MUNNAR, DIST. IDUKKI., PIN - 685565

             BY ADVS.
             K.REGHU KOTTAPPURAM
             R.MAHESH (KOTTAPPURAM)
             MURUKESH REGHU



RESPONDENT/S:

     1       THE SECRETARY TO GOVT
             TAXES DEPARTMENT, GOVT. OF KERALA, SECRETARIAT,
             THIRUVANANTHAPURAM., PIN - 695001

     2       THE DISTRICT COLLECTOR
             IDUKKI DISTRICT, PAINAVU, KUYILIMALA, DIST. IDUKKI., PIN -
             865603

     3       THE SUB COLLECTOR
             DEVIKULAM DIVISION, DEVIKULAM, DIST. IDUKKI.-, PIN - 685613

     4       THE TAHASILDAR
             DEVIKULAM TALUK, DEVIKULAM, DIST. IDUKKI., PIN - 685613

     5       THE VILLAGE OFFICER
             PALLIVASAL VILLAGE, PALLIVASAL, DEVIKULAM TALUK, DIST.
 W.P.(C) No.3764/2024
                                        -2-




             IDUKKI., PIN - 685565

     6       THE SECRETARY
             PALLIVASAL GRAMA PANCHAYATH, PALLIVASAL, DEVIKULAM
             TALUK, DIST. IDUKKI., PIN - 685565

             BY ADV JOICE GEORGE



OTHER PRESENT:

             RESHMITA RAMACHANDRAN-GP




         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.3764/2024
                                          -3-




                            JUDGMENT

Heard Mr K Reghu Kottapuram, learned Counsel for the

petitioner, and Ms Rasmitha Ramachandran, learned

Government Pleader for the respondents.

2. The present writ petition under Article 226 of the

Constitution of India has been filed seeking the following

reliefs:

"(i). Issue a Writ of Certiorari or any other appropriate Writ order or direction calling for the records of the case leading to Exhibit P1 and P4 and quash the same.

(ii). Issue a Writ of Mandamus or any other appropriate Writ order or direction restraining the respondents 2 to 4 from assessing Luxury Tax in respect of the residential house of the petitioner bearing No. 382 in Ward No. 10 of Pallivasal Grama Panchayath constructed in 6.1 cents of land comprising in Sy.No. 82/5 of Pallivasal Village in Devikulam Taluk of Idukki district.

(iii). Issue any other appropriate Writ order or direction

deemed fit and proper in the circumstances of the case.

(iv). Award cost of the petition."

2. The petitioner has suffered an assessment order in

Ext.P1 under the provisions of the Kerala Building Tax Act

1975. The plinth area of the building has been determined to

be 319.84 sq m. As the plinth area of the building of the

petitioner is more than the threshold limit for levying luxury

tax, the petitioner has also been assessed to the luxury tax.

Against the said assessment order, the petitioner has filed an

appeal before the Revenue Divisional Officer, which is pending

consideration.

3. The petitioner has already availed the remedy of

appeal under the provisions of the Kerala Building Tax Act.

Therefore, this Court finds no ground to entertain this writ

petition. However, the concerned Revenue Divisional Officer

is directed to consider and decide the appeal of the petitioner

expeditiously in accordance with the law, preferably within a

period of two months. Till a decision is taken on the appeal,

the further recovery of the tax as per the Ext.P1 order shall be

kept in abeyance.

Sd/-

DINESH KUMAR SINGH JUDGE

jjj

APPENDIX OF WP(C) 3764/2024

PETITIONER EXHIBITS

Exhibit P1 A PHOTOCOPY OF PROCEEDINGS NO. H2-11340//2003 DATED 13-11-2020 OF THE TAHASILDAR DEVIKULAM

Exhibit P2 A PHOTOCOPY OF OWNERSHIP CERTIFICATE DATED 25-9-2020 IN RESPECT OF RESIDENTIAL HOUSE NO. 382/10 OF PALLIVASAL PANCHAYATH

Exhibit P3 A PHOTOCOPY OF APPLICATION DATED 09-02-2023 FILED BY PETITIONER BEFORE SUB COLLECTOR SEEKING INFORMATION ABOUT APPEAL NO. 377/20-21 UNDER RIGHT TO INFORMATION ACT

Exhibit P4 A PHOTOCOPY OF NOTICE DATED 28-10-2021 ISSUED TO THE PETITIONER BY THE DEPUTY TAHASILDAR DEVIKULAM

Exhibit P5 A PHOTOCOPY OF LETTER DATED 29-3-2023 SUBMITTED BEFORE THE DEVIKULAM SUB COLLECTOR BY THE PETITIONER

Exhibit P6 A PHOTOCOPY OF REPORT NO. 329/23 DATED 6-10- 2023 OF THE PALLIVASAL VILLAGE OFFICER SUBMITTED TO THE DEVIKULAM SUB COLLECTOR

Exhibit P7 A PHOTOCOPY OF RECEIPT DATED 6-7-2019 OF VILLAGE OFFICER PALLIVASAL.