Kerala High Court
Vidya Jyothi Central School vs Oachira Grama Panchayat on 5 November, 2024
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R.P. No.1054 of 2024
2024:KER:82209
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
TUESDAY, THE 5TH DAY OF NOVEMBER 2024 / 14TH KARTHIKA, 1946
RP NO. 1054 OF 2024
AGAINST THE ORDER/JUDGMENT DATED IN WP(C) NO.20230 OF 2019
OF HIGH COURT OF KERALA
REVIEW PETITIONER/PETITIONER:
VIDYA JYOTHI CENTRAL SCHOOL
PAYIKUZHY, OACHIRA P.O., KOLLAM,
PIN - 690526 REPRESENTED BY ITS PRESENT
PRINCIPAL, DIVYA, AGED 44 YEARS, W/O. ASOK
KUMAR.G, RESIDING AT SREERANGOM, PUTHUPPALLY
SOUTH, PUTHUPPALLY P.O., ALAPPUZHA-690 527.
BY ADVS.
T.S.HARIKUMAR
P.B.SAHASRANAMAN
RESPONDENT/RESPONDENT:
OACHIRA GRAMA PANCHAYAT
OACHIRA P.O., KOLLAM, PIN - 690526
REPRESENTED BY ITS SECRETARY.
BY ADV.
SRI.K.SUDHINKUMAR
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON
05.11.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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R.P. No.1054 of 2024
2024:KER:82209
HARISANKAR V. MENON, J.
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R.P. No.1054 of 2024
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Dated this the 5th day of November, 2024
ORDER
This review application has been filed by the petitioner in the
writ petition, seeking a review of the judgment of this Court dated
06.09.2024.
2. Heard Sri.Harikumar T.S., the learned counsel for the
petitioner and Sri.K.Sudhinkumar, the learned counsel for the
respondent Panchayat.
3. Sri.Harikumar, points out with reference to the findings
in the judgment of this Court sought to be reviewed, that the
petitioner was having a recognition from the Government. He also
invites the attention of this Court to the judgment of a learned
Single Judge in W.P.(C) No.22014 of 2023 dated 28.02.2024,
wherein under almost identical circumstances, this Court had held
as under;
"6. Whether the institutions of the petitioners are recognised
or not is a question of fact, which can be verified by the
Municipality/Panchayat concerned. However, if the
petitioners' institutions are recognized, they are not liable to
pay property tax before 1.4.2023 with respect to such
buildings/properties.
2024:KER:82209
7. In view of the aforesaid discussions, the present writ
petition is allowed and the impugned levy and demand of
property tax is quashed, and the matter is remitted back to
the concerned Municipality/Panchayat to issue show cause to
the petitioners. If the petitioners prove before the concerned
Municipality/Panchayat that they are recognised educational
institutions, they are not liable to pay property tax prior to
1.4.2023."
4. Sri.Sudhinkumar, the learned counsel for the
respondent Panchayat, also points out that if the petitioner is
having recognition as stated, the Panchayat has no difficulty in
extending the benefits under the statute.
Having considered the rival submissions, this review petition
is disposed of by adding the following paragraph as paragraph
No.9 in the judgment of this Court.
"9. However, it is clarified that, if the petitioner produces a
recognition from the Government, the respondent Panchayat
is to consider the same and also extend the available benefits
under the statute with reference to the provisions of Section
207 (1) (ba) of the Kerala Panchayat Raj Act."
Registry to issue a fresh judgment in the writ petition,
incorporating the above.
Sd/-
HARISANKAR V. MENON
JUDGE
anm
