Trichur Trade Center vs The Thrissur Municipal Corporation
2024 Latest Caselaw 15543 Ker

Kerala High Court

Trichur Trade Center vs The Thrissur Municipal Corporation on 6 June, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

WP(C) No.20389/2024                        1/6                         Order Date : 06-06-2024

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
             Thursday, the 6th day of June 2024 / 16th Jyaishta, 1946
                              WP(C) NO. 20389 OF 2024
   PETITIONER:

          TRICHUR TRADE CENTER,KURUPPAM ROAD,THRISSUR,A REGISTERED PARTNERSHIP
          FIRM HAVING REGISTRATION NO.2687/09,REPRESENTED BY ITS MANAGING
          PARTNER, KUNHU MUHAMMED K.P, PIN - 680001.

   RESPONDENTS:

      1. THE THRISSUR MUNICIPAL CORPORATION,REPRESENTED BY ITS
         SECRETARY,CORPORATION OFFICE,THRISSUR,THRISSUR DISTRICT, KERALA, PIN
         - 680001
      2. THE SECRETARY,THRISSUR MUNICIPAL CORPORATION, CORPORATION
         OFFICE,THRISSUR,THRISSUR DISTRICT, KERALA, PIN - 680001
      3. STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, LOCAL SELF
         GOVERNMENT DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
         PIN - 695001.

        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 direct the respondents to provisionally, permit the petitioner
   to pay the property tax for the year 2023-2024 and 2024-2025 for
   properties for which Exhibits P3 to P32 notices are issued as per the
   rates , which the petitioner paid pursuant to the demand made on behalf of
   the first respondent in the year 2022- 2023, or as was applicable during
   the said year, before the present enhancement made with respect to the
   properties that the petitioner had not remitted and also by staying the
   operation of exhibits-p3 to p32 notices pending disposal of the above writ
   petition.
        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S JOSEPH SEBASTIAN PURAYIDAM & THAYYIB M.I. Advocates for the
   petitioner, SRI.SANTHOSH P.PODUVAL Advocates for R1 & R2, the court passed
   the following:
 WP(C) No.20389/2024                            2/6                           Order Date : 06-06-2024




                               MURALI PURUSHOTHAMAN, J.
                            ---------------------------------------------
                                  W.P (C) No.20389 of 2024
                            ----------------------------------------------
                            Dated this the 6th day of June, 2024



                                          O R D E R

Admit.

2. The learned Standing Counsel takes notice for

respondents 1 and 2. The learned Government Pleader

takes notice for the 3rd respondent.

3. There will be an interim stay of Ext.P3 to P32

notices on condition that, the petitioner pays the

property tax for the period from 2022-2023 and future

years at the revised rate.

4. The payment as above will be subject to the

result of the writ petition.

WP(C) No.20389/2024 3/6 Order Date : 06-06-2024

5. It will be open for the 2nd respondent to

consider the petitioner's application for vacancy

remission.

It is also made clear that, in respect of those rooms

in which the petitioner has claimed vacancy remission,

the 2nd respondent shall consider those applications in

accordance with law. Till such time, there shall not be

any recovery of property tax in respect of those

buildings till the disposal of those applications.

Post on 30.7.2024.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) No.20389/2024 4/6 Order Date : 06-06-2024

APPENDIX OF WP(C) 20389/2024 Exhibit P1 TRUE COPY OF THE CHART SHOWING THE DETAILS OF PROPERTY TAX REMITTANCE, VACANCY REMISSION APPLIED(VRA) BY THE PETITIONER TO THE 1 ST RESPONDENT OF THE VARIOUS BUILDING NUMBERS OF THE PETITIONER PURSUANT TO THE EARLIER DEMANDS BY THE FIRST RESPONDENT Exhibit P2 TRUE COPY OF THE ORDER DATED 10-07-2023 PASSED BY THIS HON'BLE COURT IN W.P( C) NO.22317/2023 Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1688 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P4 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1689 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 23-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1690/1 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1692 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 23-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1693 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P8 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1694 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P9 TRUE COPY OF THE DEMAND NOTICE DATED 23-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1695 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P10 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1696 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P11 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1697 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P12 TRUE COPY OF THE DEMAND NOTICE DATED 20-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1700 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P13 TRUE COPY OF THE DEMAND NOTICE DATED 20-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1701 OF WARD NO.2013(36) FROM THE PETITIONER WP(C) No.20389/2024 5/6 Order Date : 06-06-2024

Exhibit P14 TRUE COPY OF THE DEMAND NOTICE DATED 20-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1702 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P15 TRUE COPY OF THE DEMAND NOTICE DATED 20-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1703 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P16 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1706 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P17 TRUE COPY OF THE DEMAND NOTICE DATED 23-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1708 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P18 TRUE COPY OF THE DEMAND NOTICE DATED 20-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1709 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P19 TRUE COPY OF THE DEMAND NOTICE DATED 23-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1710 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P20 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1711 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P21 TRUE COPY OF THE DEMAND NOTICE DATED 20-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1712 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P22 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1714 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P23 TRUE COPY OF THE DEMAND NOTICE DATED 20-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1716 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P24 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1718 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P25 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1719 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P26 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1720 OF WARD NO.2013(36) FROM THE PETITIONER WP(C) No.20389/2024 6/6 Order Date : 06-06-2024

Exhibit P27 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1721 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P28 TRUE COPY OF THE DEMAND NOTICE DATED 23-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1722 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P29 TRUE COPY OF THE DEMAND NOTICE DATED 23-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1723 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P30 TRUE COPY OF THE DEMAND NOTICE DATED 22-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1724 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P31 TRUE COPY OF THE DEMAND NOTICE DATED 20-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1725 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P32 TRUE COPY OF THE DEMAND NOTICE DATED 20-04-2024 ISSUED ON BEHALF OF THRISSUR MUNICIPAL CORPORATION DEMANDING PROPERTY TAX AND OTHER CONNECTED LEVIES FOR BUILDING NO.1726 OF WARD NO.2013(36) FROM THE PETITIONER Exhibit P33 TRUE COPY OF THE JUDGMENT REPORTED IN 2021 0 SUPREME(KER)695 DATED 24-09- 2021 ( ASIANET SATELLITE COMMUNICATIONS LTD. V/S PALAKKAD MUNICIPALITY & OTHERS )