Kerala High Court
Muhammad Shafi.P vs State Of Kerala on 22 October, 2024
WP(C) NO. 35220 OF 2022 1 2024:KER:78516
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
TUESDAY, THE 22nd DAY OF OCTOBER 2024 / 30TH ASWINA, 1946
WP(C) NO. 35220 OF 2022
PETITIONER :
MUHAMMAD SHAFI.P, AGED 55 YEARS,
S/O MOIDU HAJI, SHAFIYAS, P.O. MADAYI,
KANNUR, PIN - 670304
BY ADVS. AYYAPPAN SANKAR
S.HRIDYA
RESPONDENTS:
STATE OF KERALA,
REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY,
1 LSG DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
DISTRICT TOWN PLANNER,
OFFICE OF THE DISTRICT TOWN PLANNER,
2
KANNUR, PIN - 670002
KANNUR MUNICIPAL CORPORATION,
REPRESENTED BY SECRETARY,TALAP,
3
KANNUR, PIN - 670017
4 SECRETARY,
KANNUR MUNICIPAL CORPORATION,
TALAP,KANNUR,PIN 670017, PIN - 670017
WP(C) NO. 35220 OF 2022 2 2024:KER:78516
MUNICIPAL ENGINEER,
KANNUR MUNICIPAL CORPORATION,
5
TALAP,KANNUR, PIN - 670017
CHAIRMAN,
FINANCE STANDING COMMITTEE,
6 KANNUR MUNICIPAL CORPORATION, TALAP,
KANNUR, PIN - 670017
BY SMT.M.MEENA JOHN, SC, KANNUR MUNICIPAL
CORPORATION
SMT.DEVI SHRI R., GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING
ON 22.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 35220 OF 2022 3 2024:KER:78516
JUDGMENT
This writ petition is filed praying for a direction to pass
final orders on the application for regularization filed by the
petitioner and also to finalize the proceedings in Ext.P26 filed by
the petitioner against Ext.P23 demand notice issued with respect to
the building constructed based on Ext.P2 permit. After the
completion of a portion of the building, he was given an occupancy
certificate, Ext.P1, for an area of 294.78sq.m on the ground floor and
388.29 sq.m. on the first floor. The Corporation found unauthorized
constructions pursuant to which orders were passed under Section
406(1) and confirmed under Section 406(3) of the Kerala
Municipality Act 1994,(for short the Act) directing demolition of the
unauthorized structures. Through Ext.P24 series, the petitioner was
assessed to property tax for the unauthorized construction as per
Section 242 of the Act. As against Ext.P23 demand, the petitioner
WP(C) NO. 35220 OF 2022 4 2024:KER:78516
had preferred Ext.P26 before the Secretary of the Corporation. No
statutory appeal was filed against the demand made in Ext.P23
notice.
2. A statement has been filed on behalf of the Corporation
and the Government clearly stating that final orders have been
passed on the application submitted by the petitioner for
regularization on 14.11.2022 and the same was communicated to the
Secretary of the Corporation by the Government. The Corporation
has also produced a copy of the order dated 21.11.2022, Annexure
R3(a), along with the statement which was filed on 06.01.2023.
Despite the petitioner being put on notice that his application for
regularization stood dismissed by the order dated 21.11.2022, there
is no challenge to the final orders passed in the application for
regularization submitted by the petitioner. The first prayer sought
in the writ petition for directing the respondents to pass final
orders for regularization has accordingly become infructuous.
WP(C) NO. 35220 OF 2022 5 2024:KER:78516
3. Likewise, there is no statutory appeal preferred by the
petitioner under Rule 16 of the Kerala Municipality (Property Tax,
Service Tax and Surcharge) Rules, 2011, despite Ext.P23 demand
notice being issued to the petitioner. It is the specific contention of
the Corporation that an amount of Rs.2,68,09,208/- is due to the
Corporation. It is also to be noted that as per Section 242 of the
Kerala Municipality Act which deals with the levy of tax for
buildings constructed unlawfully, without prejudice to the right of
the Municipality to take action against the unauthorized
construction, the person who makes the construction is also liable
to pay the sum of property tax that would have been paid, had the
said building been constructed lawfully, together with twice the
amount, towards property tax of the building constructed
unlawfully with effect from the date of completion or utilisation of
that for any of the purpose mentioned in sub-section(2) of Section
233, whichever is earlier, till the date of demolition of that building.
The mechanism for challenging the demand for property tax
WP(C) NO. 35220 OF 2022 6 2024:KER:78516
provided in the Act was never availed. As the same requires factual
adjudication, the challenge against the levy need not be entertained
in a writ petition.
4. The statement filed by the Municipality notices that the
petitioner was given a building permit along with the revised
building permit for constructing a commercial/hostel building
having a total area of 5021.93 sq.m. separated into Basement Floor
(543.39M2) + Ground Floor (300.49M2 + 317.44M2 = 617.93M2 ) + First
Floor (711.99 M2) + Second Floor (694.27M2) + Third Floor
(668.24M2) + Fourth Floor (641.28M2), Fifth Floor (609.55M2) and
Sixth Floor (535.28M2). The petitioner had submitted a completion
certificate on 07.08.2013 wherein on inspection it was found that
construction was made violating Rules 24,31,33 and 34 of the Kerala
Municipality Building Rules, 1999, and an additional construction
was made above the sixth floor without approval. A provisional
order was passed, dated 17.12.2013, directing demolition of the
unauthorised structures and since no reply was given, a final order
WP(C) NO. 35220 OF 2022 7 2024:KER:78516
under Section 406(3) confirming the provisional order was passed
on 16.02.2015.
5. The petitioner had made an application for
regularization under the provisions of the Kerala Municipality
Building (Regularization of unauthorised building) Rules, 2014 on
04.11.2015 and the same was returned by noting defects. The
petitioner again submitted another application on 11.05.2018 for
regularization under the provisions of the Kerala Municipality
Building (Regularization of unauthorized building) Rule, 2018. The
said application was also returned on 19.03.2019 noting 16 defects,
for which the petitioner filed Ext.P11 reply stating that the defects
would be cured. It is also stated that the petitioner had made
further construction even after applying for regularisation. The
Corporation had intimated to him that the plan was not included in
the construction made and intimations were given to the petitioner
on 09.10.2019 (Ext.P13 ) 06.06.2020 (Ext.P15) and 27.11.2020
(Ext.P16). As the petitioner did not comply with the same, a
WP(C) NO. 35220 OF 2022 8 2024:KER:78516
provisional order under Section 406(1) of the Kerala Municipality
Act was again issued on 08.09.2021 and thereafter a final order,
Ext.P19, on 01.10.2021, directing demolition of the unauthorised
construction. On receipt of the same, the petitioner again applied
for regularisation, which was forwarded to the Regularisation
Committee on 28.05.2022. In the Regularisation Committee meeting
held on 14.11.2022, the application was considered and the same
was rejected and it was intimated to the Secretary of the
Corporation by the District Town Planner, vide letter dated
21.11.2022. The said order issued by the Corporation dated
21.11.2022 is Annexure R3(a), which was produced along with the
statement.
6. Under such circumstances, in the absence of a challenge
to the final orders rejecting the application for regularisation and
in the absence of filing a statutory appeal against Ext.P23 notice
under the provisions of Kerala Municipality (Property Tax, Service
Tax and Surcharge) Rules, 2011, the petitioner is not entitled to any
WP(C) NO. 35220 OF 2022 9 2024:KER:78516
relief in this writ petition.
Without prejudice to the right of the petitioner to
challenge those orders, if so advised, the writ petition is dismissed.
Sd/-
MOHAMMED NIAS C.P.
JUDGE
DMR/-
WP(C) NO. 35220 OF 2022 10 2024:KER:78516
APPENDIX OF WP(C) 35220/2022
PETITIONER'S EXHIBITS
TRUE PHOTOCOPY OF THE OCCUPANCY
CERTIFICATE DATED 20.6.2006 ISSUED BY
Exhibit P1
THE KANNUR MUNICIPALITY
TRUE PHOTOCOPY OF THE BUILDING PERMIT
DATED 26.6.2008 ISSUED BY THE KANNUR
Exhibit P2
MUNICIPALITY
TRUE PHOTOCOPY OF THE PROVISIONAL ORDER
DATED 17.12.2013 ISSUED BY THE 4TH
Exhibit P3
RESPONDENT
TRUE PHOTOCOPY OF THE HEARING NOTICE
DATED 12.6.2014 ISSUED BY THE 4TH
Exhibit P4
RESPONDENT
TRUE PHOTOCOPY OF THE RECEIPT DATED
4.11.2015 ISSUED FROM THE OFFICE OF THE
Exhibit P5 3RD RESPONDENT TOWARDS FEE FOR THE
REGULARIZATION APPLICATION
TRUE PHOTOCOPY OF THE NOTICE DATED
Exhibit P6 24.5.2016 ISSUED BY 5TH RESPONDENT
TRUE PHOTOCOPY OF THE NOTICE DATED
Exhibit P7 12.1.2017 ISSUED BY 5TH RESPONDENT
Exhibit P8 TRUE PHOTOCOPY OF THE RECEIPT NO.4192
WP(C) NO. 35220 OF 2022 11 2024:KER:78516
DATED 16.2.2018 ISSUED FROM THE OFFICE
OF THE 3RD RESPONDENT
TRUE PHOTOCOPY OF THE RECEIPT DATED
11.5.2018 ISSUED FROM THE OFFICE OF THE
Exhibit P9
3RD RESPONDENT
TRUE COPY OF CASH REMITTANCE RECEIPT
DATED 11.5.2018 ISSUED FROM THE OFFICE
Exhibit P10
OF THE 3RD RESPONDENT
TRUE PHOTOCOPY OF THE REPLY DATED
2.4.2019 SUBMITTED BEFORE THE 4TH
Exhibit P11
RESPONDENT
TRUE PHOTOCOPY OF THE NOTICE FOR HEARING
SCHEDULED ON 2.8.2019 ISSUED BY THE 4TH
Exhibit P12
RESPONDENT
TRUE PHOTOCOPY OF THE NOTICE DATED
Exhibit P13 9.10.2019 ISSUED BY 5TH RESPONDENT
TRUE PHOTOCOPY OF THE REPLY DATED
26.12.2019 SUBMITTED BY PETITIONER TO
Exhibit P14
EXHIBIT-P13 NOTICE
TRUE PHOTOCOPY OF THE NOTICE DATED
Exhibit P15 9.6.2020 ISSUED BY 5TH RESPONDENT
TRUE PHOTOCOPY OF THE NOTICE DATED
Exhibit P16 23.9.2020 ISSUED BY 5TH RESPONDENT
TRUE PHOTOCOPY OF THE NOTICE DATED
Exhibit P17 14.6.2021 ISSUED BY 4TH RESPONDENT
Exhibit P18 TRUE PHOTOCOPY OF THE NOTICE OF
PROVISIONAL ORDER DATED 8.9.2021 ISSUED
WP(C) NO. 35220 OF 2022 12 2024:KER:78516
UNDER SECTION 406 (2) OF KERALA
MUNICIPALITY ACT, 1994 ISSUED BY THE 4TH
RESPONDENT
TRUE PHOTOCOPY OF THE CONFIRMATION ORDER
Exhibit P19 DATED 1.10.2021 ISSUED BY 4TH RESPONDENT
TRUE PHOTOCOPY OF THE REPLY DATED
11.5.2022 SUBMITTED BY THE PETITIONER
Exhibit P20
ALONG WITH ANNEXED RECORDS AND RECEIPT
TRUE PHOTOCOPY OF THE COMMUNICATION
DATED 25.5.2022 ISSUED BY THE 4TH
Exhibit P21
RESPONDENT TO THE 2ND RESPONDENT
TRUE PHOTOCOPY OF THE COMMUNICATION
DATED 28.5.2022 ISSUED BY 4TH RESPONDENT
Exhibit P22
TO 2ND RESPONDENT
TRUE PHOTOCOPY OF THE DEMAND NOTICE
DATED 30.7.2022 ISSUED BY THE 4TH
Exhibit P23
RESPONDENT
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT DATED 5.3.2021 ISSUED BY 3RD
Exhibit P24 RESPONDENT FOR AN AMOUNT OF RS.11251/-
WITH RESPECT TO SHOP ROOM NO.47/1172
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(a) NO.47/1173 DATED 5.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.9940/-
Exhibit P24(b) TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
NO.47/1174 DATED 5.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.9940/-
WP(C) NO. 35220 OF 2022 13 2024:KER:78516
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(c) NO.47/1175 DATED 5.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.9940/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(d) NO.47/1176 DATED 5.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.9940/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(e) NO.47/1177 DATED 5.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.9940/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(f) NO.47/1178 DATED 5.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.1776/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(g) NO.47/1179 DATED 5.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5662/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(h) NO.47/1180 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.418/-
Exhibit P24(i) TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
NO.47/1181 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5714/-
Exhibit P24(j) TRUE PHOTOCOPY OF THE TAX REMITTANCE
WP(C) NO. 35220 OF 2022 14 2024:KER:78516
RECEIPT WITH RESPECT TO SHOP ROOM
NO.47/1182 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5714/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(k) NO.47/1183 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.7582/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(l) NO.47/1184 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5714/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(m) NO.47/1185 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5714/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(n) NO.47/1186 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5714/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(o) NO.47/1187 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.6459/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(p) NO.47/1188 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4083/-
Exhibit P24(q) TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
NO.47/1189 DATED 13.3.2021 ISSUED BY 3RD
WP(C) NO. 35220 OF 2022 15 2024:KER:78516
RESPONDENT FOR AN AMOUNT OF RS.4083/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(r) NO.47/1190 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4110/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(s) NO.47/1191 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.3631/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(t) NO.47/1192 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5475/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(u) NO.47/1193 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5174/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(v) NO.47/1194 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5475/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(w) NO.47/1195 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5475/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(x) NO.47/1196 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4118/-
WP(C) NO. 35220 OF 2022 16 2024:KER:78516
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(y) NO.47/1197 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4118/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(z) NO.47/1198 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.3077/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(aa) NO.47/1199 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.5678/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(ab) NO.47/1200 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4787/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(ac) NO.47/1201 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4787/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(ad) NO.47/1202 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4491/-
Exhibit P24(ae) TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
NO.47/1203 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4491/-
Exhibit P24(af) TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
WP(C) NO. 35220 OF 2022 17 2024:KER:78516
NO.47/1204 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4491/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(ag) NO.47/1205 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4491/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(ah) NO.47/1206 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.4491/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P24(ai) NO.47/1207 DATED 13.3.2021 ISSUED BY 3RD
RESPONDENT FOR AN AMOUNT OF RS.3567/-
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P25 NO.47/1172 DATED 26.5.2022 ISSUED BY 3RD
RESPONDENT
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P25(a) NO.47/1173 DATED 26.5.2022 ISSUED BY 3RD
RESPONDENT
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P25(b) NO.47/1174 DATED 26.5.2022 ISSUED BY 3RD
RESPONDENT
Exhibit P25(c) TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
NO.47/1175 DATED 26.5.2022 ISSUED BY 3RD
RESPONDENT
WP(C) NO. 35220 OF 2022 18 2024:KER:78516
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P25(d) NO.47/1180 DATED 25.5.2022 ISSUED BY 3RD
RESPONDENT
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P25(e) NO.47/1181 DATED 25.5.2022 ISSUED BY 3RD
RESPONDENT
TRUE PHOTOCOPY OF THE TAX REMITTANCE
RECEIPT WITH RESPECT TO SHOP ROOM
Exhibit P25(f) NO.47/1182 DATED 25.5.2022 ISSUED BY 3RD
RESPONDENT
TRUE PHOTOCOPY OF THE APPEAL PETITION
DATED 06.09.2022 SUBMITTED AGAINST
Exhibit P26 EXHIBIT-P23 DEMAND NOTICES, BEFORE THE
6TH RESPONDENT
TRUE PHOTOCOPY OF THE ORDER NO.R5 -
9680/16 ISSUED BY 4TH RESPONDENT BASED
Exhibit P27 ON DECISION NO.6 DATED 5.4.2016 OF 6TH
RESPONDENT
TRUE PHOTOCOPY OF THE ORDER DATED
14.7.2017 ISSUED BY 4TH RESPONDENT BASED
Exhibit P27(a) ON DECISION NO.67 DATED 30.6.2017 OF 6TH
RESPONDENT
Exhibit P27(b) TRUE PHOTOCOPY OF THE ORDER DATED
20.11.2017 ISSUED BY 4TH RESPONDENT
BASED ON DECISION NO.1 DATED 25.9.2017
OF 6TH RESPONDENT
Exhibit P27(c) TRUE PHOTOCOPY OF THE ORDER
WP(C) NO. 35220 OF 2022 19 2024:KER:78516
NO.R5/25863/17 DATED 28.9.2017 ISSUED BY
THE 4TH RESPONDENT BASED ON DECISION
NO.15 DATED 4.7.2018 OF 6TH RESPONDENT
TRUE PHOTOCOPY OF THE ORDER DATED
12.3.2019 OF THE 4TH RESPONDENT BASED ON
Exhibit P27(d) DECISION NO.20 DATED 23.2.2019 OF THE
6TH RESPONDENT
TRUE PHOTOCOPY OF THE ORDER ISSUED BY
THE 4TH RESPONDENT BASED ON DECISION
Exhibit P27(e)
NO.30 DATED 24.8.2019 OF 6TH RESPONDENT
TRUE PHOTOCOPY OF THE ORDER DATED
18.9.2020 ISSUED BY 4TH RESPONDENT BASED
Exhibit P27(f) ON DECISION NO.49 DATED 20.8.2020 OF 6TH
RESPONDENT
TRUE PHOTOCOPY OF THE ORDER
NO.R5/15378/20 ISSUED BY THE 4TH
Exhibit P27(g) RESPONDENT, BASED ON DECISION NO.8 DATED
17.4.2021 OF 6TH RESPONDENT
TRUE COPY OF THE DEMAND NOTICE
NO.41259013582319 DATED 24.1.2024 ISSUED
Exhibit-P28 BY 4TH RESPONDENT-SECRETARY, KANNUR
CORPORATION TO THE PETITIONER
TRUE COPY OF THE DEMAND NOTICE
NO.41259013582320 DATED 24.1.2024 ISSUED
Exhibit-P29 BY 4TH RESPONDENT-SECRETARY, KANNUR
CORPORATION TO THE PETITIONER
Exhibit-P30 TRUE COPY OF THE DEMAND NOTICE
NO.41259013582321 DATED 24.1.2024 ISSUED
BY 4TH RESPONDENT -SECRETARY, KANNUR
CORPORATION TO THE PETITIONER
WP(C) NO. 35220 OF 2022 20 2024:KER:78516
TRUE COPY OF THE DEMAND NOTICE
NO.41259013582322 DATED 24.1.2024 ISSUED
Exhibit-P31 BY 4TH RESPONDENT - SECRETARY, KANNUR
CORPORATION TO THE PETITIONER
TRUE COPY OF THE DEMAND NOTICE
NO.41259013582323 DATED 24.1.2024 ISSUED
Exhibit-P32 BY 4TH RESPONDENT - SECRETARY, KANNUR
CORPORATION TO THE PETITIONER
TRUE COPY OF THE DEMAND NOTICE
NO.41259013582324 DATED 24.1.2024 ISSUED
Exhibit-P33 BY 4TH RESPONDENT -SECRETARY, KANNUR
CORPORATION TO THE PETITIONER
TRUE COPY OF THE DEMAND NOTICE
NO.41259013582325 DATED 24.1.2024 ISSUED
Exhibit-P34 BY 4TH RESPONDENT - SECRETARY, KANNUR
CORPORATION TO THE PETITIONER
TRUE COPY OF THE DEMAND NOTICE
NO.41259013582326 DATED 24.1.2024 ISSUED
Exhibit-P35 BY 4TH RESPONDENT -SECRETARY, KANNUR
CORPORATION TO THE PETITIONER
TRUE COPY OF THE NOTICE
NO.R5/EA/15389/18 DATED 28.2.2024 ISSUED
Exhibit-P36 BY 4TH RESPONDENT - SECRETARY, KANNUR
CORPORATION TO THE PETITIONER
Exhibit P37 TRUE COPY OF THE CERTIFICATE NO.G1-
1995/2008 DATED 27.05.2008 ISSUED BY
COMMANDANT GENERAL, FIRE & RESCUE
SERVICES, THIRUVANANTHAPURAM
Exhibit P38 TRUE COPY OF THE NO OBJECTION
WP(C) NO. 35220 OF 2022 21 2024:KER:78516
CERTIFICATE (FINAL) NO.E-5097/12 DATED
04.04.2014 ISSUED BY THE DIVISIONAL
OFFICER, FIRE & RESCUE SERVICES,
KOZHIKODE TO THE SECRETARY, KANNUR
MUNICIPALITY
// TRUE COPY //
P.A. TO JUDGE
