Yousuf vs The Tahsildar
2024 Latest Caselaw 13683 Ker

Kerala High Court

Yousuf vs The Tahsildar on 27 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
        THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
   MONDAY, THE 27TH DAY OF MAY 2024 / 6TH JYAISHTA, 1946
                     WP(C) NO. 18956 OF 2024
PETITIONER:

            YOUSUF
            AGED 61 YEARS
            S/O AVARANKUTTY KARUNAKARATH VEEDU,
            ANAKATTY ROAD THENKARA P.O.
            MANNARKKAD, PALAKKAD,
            PIN - 678 582.

            BY ADVS.
            S.SUJIN
            NITA.N.S.
            T.N.GIRIJA
            B.BILWIN
            N.BHARAT
            KEERTHI M.
            V.R.LAKSHMI
            POOJA SURENDRAN
RESPONDENTS:

    1       THE TAHSILDAR
            (ASSESSING AUTHORITY UNDER THE KERALA BUILDING
            TAX ACT) OFFICE OF THE TAHSILDAR,
            CHITTUR, PALAKKAD DISTRICT,
            PIN - 678001
    2       THE REVENUE DIVISIONAL OFFICER(RDO)
            (APPELLATE AUTHORITY CONSTITUTED UNDER SECTION 11
            OF THE KERALA BUILDING TAX ACT, 1975),
            PALAKKAD, PALAKKAD DISTRICT,
            PIN - 678001
    3       STATE OF KERALA
            REPRESENTED BY ITS SECRETARY,
            DEPARTMENT OF REVENUE,
            SECRETARIAT, THIRUVANANTHAPURAM,
            PIN - 695 001.

            SRI. ARUN AJAY SHANKAR - GP
     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   27.05.2024,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C).No.18956 OF 2024

                              2

                           JUDGMENT

The petitioner is the owner of 0.2024 Hecatres

(50.018 cents) of land in Sy. Nos.745/7 and 745/8-1 of

Vallanghi Village, Nemmara Taluk. The petitioner had

made two sheds in the property for the purpose of

giving shade to construction materials. According to

the petitioner, the construction of the shed has been

carried out as a temporary arrangement and the said

sheds will not come within the definition of building

under the Kerala Building Tax Act, 1975 (for short,

'the Act'). However, the 1st respondent has issued

Ext.P1 notice to the petitioner demanding building

tax in respect of the said sheds. The petitioner has

preferred Ext.P2 appeal against Ext.P1 before the 2 nd

respondent, the Revenue Divisional Officer under

Section 11 of the Act along with Ext.P3 stay petition.

The petitioner states that he has remitted one

installment of the amount demanded in Ext.P1 which

comes to 1/4th of the total tax. The grievance of the WP(C).No.18956 OF 2024

petitioner is that Ext.P2 appeal is not so far taken up

for consideration by the 2nd respondent.

2. Heard the learned counsel for the petitioner

and the learned Government Pleader.

3. In the facts and circumstances of the case

and having regard to the fact that Ext.P2 is a

statutory appeal, there will be a direction to the 2 nd

respondent to consider and dispose of Ext.P2 appeal,

as expeditiously as possible, at any rate, within a

period of three months from the date of receipt of a

copy of this judgment. Till such time, there shall not

be any recovery proceedings pursuant to Ext.P1.

The writ petition is disposed of with the above

direction.

Sd/-

MURALI PURUSHOTHAMAN JUDGE

SPR WP(C).No.18956 OF 2024

APPENDIX

PETITIONER'S EXHIBITS:-

EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 28/07/2023 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 21/08/2023 PREFERRED BY THE PETITIONER. EXHIBIT P3 TRUE COPY OF THE AFFIDAVIT AND APPLICATION FOR STAY DATED 21/08/2023. EXHIBIT P4 TRUE COPY OF THE TAX RECEIPT DATE 16/08/2023 SHOWING THE REMITTANCE OF THE AMOUNT RS.1,23,435/-.

EXHIBIT P5 TRUE COPY OF THE PHOTOGRAPHS SHOWING THE BUILDING.

     RESPONDENTS EXHIBITS:     NIL.