Kerala High Court
Thomas J Vayalat vs State Of Kerala on 5 November, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:82105
W.P (C) No.38784/2024 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 5TH DAY OF NOVEMBER 2024 / 14TH KARTHIKA, 1946
WP(C) NO. 38784 OF 2024
PETITIONER/S:
THOMAS J VAYALAT,
AGED 57 YEARS, S/O. JOSEPH VAYALAT,
VAYALAT HOUSE VTJ ENCLAVE,
KUNDANNOOR MARADU, KOCHI, PIN - 682304
BY ADVS.
P.SANJAY
A.PARVATHI MENON
BIJU MEENATTOOR
P.K.MURALYKRISHNAN
PAUL VARGHESE (PALLATH)
KIRAN NARAYANAN
RAHUL RAJ P.
MUHAMMED BILAL.V.A
MEERA R. MENON
DEVIKA S. PRASAD
RESPONDENT/S:
1 STATE OF KERALA,
LOCAL SELF GOVERNMENT DEPARTMENT, REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY, SECRETARIAT ANNEX, 4TH
FLOOR, G.P.O. THIRUVANANTHAPURAM, THIRUVANANTHAPURAM,
PIN - 695001
2 MARADU MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
MARADU P.O., KOCHI., PIN - 682304
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W.P (C) No.38784/2024 -2-
3 TAHSILDAR
TALUK OFFICE, KANAYANNUR,
ERNAKULAM, PIN - 682035
BY ADV RAJAN T R, SC.
OTHER PRESENT:
SMT. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.P (C) No.38784/2024 -3-
JUDGMENT
The petitioner has approached this court seeking a limited relief. He
prays that the arrears of property tax which has been demanded in terms of
Exts.P2 to P4 may be permitted to be paid in some installments. While Ext.P2
is a revenue recovery notice for arrears of property tax for a period prior to
the issuance of Exts.P3 and P4 demand notices, Exts.P3 and P4 notices are
demand notices for property tax for the first half of 2021-22 and first half of
2024-25 and second half of 2024-25.
2. Learned Standing counsel for the respondent Municipality submits
that there is no provision permitting the payment of property tax in
installments. It is submitted that there may be further demands also which
the petitioner is liable to discharge.
3. Having heard the learned counsel for the petitioner and the learned
Standing counsel for the respondent Municipality and having regard to the
limited nature of the relief now sought for by the petitioner, this writ petition
will stand disposed of directing the petitioner shall pay the property tax which
is subject matter of Ext.P2 revenue recovery notice and Exts.P3 and P4
demands together with any further demands that may be raised by the
Municipality (in accordance with the law) in 8 equal monthly installments
commencing from 05-12-2024. Subsequent installments shall be paid on or
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before the 5 day of every succeeding months. If any interest is payable by the
th
petitioner on account of delayed payment of property tax, the same shall also
be remitted by the petitioner. If the petitioner commits any default in
payment of the installments as directed above, it is open to the respondent
Municipality to continue with the proceedings for recovery of property tax. In
order to enable the petitioner to pay the property tax in installments as above,
recovery proceedings shall be kept in abeyance.
Sd/-
GOPINATH P.
JUDGE
AMG
2024:KER:82105
APPENDIX OF WP(C) 38784/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF PAYMENT RECEIPT IN THE YEAR 2023
DATED 27.05.2023
Exhibit P1(a) TRUE COPY OF PAYMENT RECEIPT IN THE YEAR 2023
DATED 27.05.2023
Exhibit P1(b) TRUE COPY OF PAYMENT RECEIPT IN THE YEAR 2023
DATED 01.08.2023
Exhibit P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY
THE 3RD RESPONDENT NUMBERED AS RRC NO.
2024/5109/07 DATED 29.02.2024
Exhibit P3 TRUE COPY OF THE ARREAR NOTICE NUMBERED AS
31247010013154 DATED 14.08.2024
Exhibit P4 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND
RESPONDENT DATED 16.08.2024 FOR BUILDING ID NO.
31247010013154
Exhibit P4(a) TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND
RESPONDENT DATED 16.08.2024 FOR BUILDING ID NO.
31247010002255
Exhibit P4(b) TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND
RESPONDENT DATED 16.08.2024 FOR BUILDING ID NO.
31247010013141
Exhibit P5 TRUE COPY OF THE PETITIONER'S REPRESENTATION ALONG
WITH POSTAL RECEIPT DATED 26.10.2024
