Deepthi Joy vs State Of Kerala
2024 Latest Caselaw 29129 Ker

Kerala High Court

Deepthi Joy vs State Of Kerala on 10 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                      2024:KER:75279
               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
               THE HONOURABLE MR. JUSTICE GOPINATH P.
   THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
                        WP(C) NO. 35554 OF 2024
PETITIONER:
            DEEPTHI JOY,
            AGED 48 YEARS, D/O. P.V. JOY,
            RESIDING AT PLACHERIKUNNU PUTHENPURAYIL,
            ARIKUZHA P.O, THODUPUZHA, PIN - 685 608.

            BY ADVS.
                       P.RAMAKRISHNAN
                       PREETHI RAMAKRISHNAN (P-212)
                       PRATAP ABRAHAM VARGHESE
                       MANOJKUMAR G.
                       ASHOK MENON


RESPONDENTS:

    1       STATE OF KERALA,
            REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY,
            REVENUE (SPECIAL CELL) DEPARTMENT,
            GOVERNMENT SECRETARIAT, THIRUVANANTHAURAM,
            PIN - 695 001.

    2       THE DISTRICT COLLECTOR, IDUKKI,
            COLLECTORATE, KUYILIMALA, PAINAVU PO, IDUKKI,
            PIN - 685 603.

    3       THE REVENUE DIVIDIONAL OFFICER, IDUKKI
            COLLECTORATE, KUYILIMALA, PAINAVU PO, IDUKKI,
            PIN - 685 603.

    4       THE TAHSILDAR, THODUPUZHA,
            TALUK OFFICE, MINI CIVIL STATION, THODUPUZHA,
            PIN - 685 584.

    5       MANAKKAD GRAMAPANCHAYATH,
            MANAKKAD, PUTHUPARIYARAM PO, THODUPUZHA, IDUKKI,
            REPRESENTED BY ITS SECRETARY, PIN - 685 608.

            BY ADVS.
                       THUSHARA JAMES (SR GP)


        THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                  2024:KER:75279
WP(C) 35554/2024                  2




                         JUDGMENT

The petitioner is stated to be running a poultry farm.

According to the petitioner, there are no permanent buildings

for housing the poultry farm, and only temporary sheds with

palm leaf polythene/tarpaulin sheets on the roof, fishing nets on

the sides and mud flooring are used for the purposes of running

the poultry farm. The petitioner is aggrieved by the fact that a

demand for building tax has been made for the sheds

constructed by the petitioner. According to the petitioner, the

petitioner is not liable to pay building tax on account of the

provisions contained in Section 3(1)(b) of the Kerala Building

Tax Act, 1975 (hereinafter referred to as the '1975 Act'). It is

not disputed before me that the question as to whether the

petitioner is entitled to exemption in terms of the provisions

contained in Section 3(1)(b) of the 1975 Act is pending

consideration of the Government. The petitioner has also

deposited 50% of the building tax in appellate/revisional

proceedings.

2. Heard the learned Senior Government Pleader also.

3. Having heard the learned counsel for the petitioner 2024:KER:75279

and the learned Senior Government Pleader and having regard

to the facts and circumstances of the case, this writ petition will

stand disposed of directing that the claim of the petitioner for

exemption in terms of Section 3(1)(b) of the 1975 Act shall be

considered by the 1st respondent after affording an opportunity

of hearing to the petitioner. Till such time as orders are passed

by the 1st respondent, the recovery of any balance amount

assessed as building tax will remain suspended. If

1st respondent takes a decision in favour of the petitioner, any

amount of building tax paid by the petitioner will also be

refunded to her. If the petitioner is required to make any

representation before the 1st respondent for the purposes of

considering the above issue, the petitioner shall do so within a

period of two weeks from the date of receipt of a certified copy

of this judgment.

Writ petition will stand disposed of as above.

Sd/-

GOPINATH P. JUDGE ats 2024:KER:75279

APPENDIX OF WP(C) 35554/2024

PETITIONER'S EXHIBITS

Exhibit P-1 TRUE COPY OF ORDER DATED 6/2/2018 ALONG WITH THE BUILDING PERMIT ISSUED BY THE 5TH RESPONDENT.

Exhibit P-2 TRUE COPY OF NOTICE DATED 4/6/2018 ISSUED BY THE 4TH RESPONDENT.

Exhibit P-3 TRUE COPY OF LICENSE DATED 2/6/2020 ISSUED BY THE 5TH RESPONDENT.

Exhibit P-4 TRUE COPY OF ORDER DATED 31/1/2022 ISSUED BY THE 4TH RESPONDENT.

Exhibit P-5 TRUE COPY OF CIRCULAR DATED 15/9/2017 ISSUED BY THE 1ST RESPONDENT STATE OF KERALA.

Exhibit P-6 TRUE COPY OF ORDER DATED 8/12/2022,PASSED BY THE 3RD RESPONDENT.

Exhibit P-7 TRUE COPY OF REVISION/APPEAL DATED 14/1/2023 IN FORM X SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P-8 TRUE COPY OF ORDER DATED 10/4/2023 PASSED BY THE 1ST RESPONDENT.

Exhibit P-9 TRUE COPY OF LETTER DATED 3/6/2024 ISSUED BY THE MACHINERIES UNDER THE 1ST RESPONDENT.

Exhibit P-10 TRUE COPY OF ASSESSMENT NOTICE DATED 12/7/2022 ISSUED BY THE ASSESSMENT OFFICER UNDER THE BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE CESS ACT 1996.

Exhibit P-11 TRUE COPY OF REPLY DATED 2/3/2022 GIVEN FROM THE OFFICE OF THE 4TH RESPONDENT TO SRI.P.P. JOY, THE FATHER OF THE PETITIONER.