Sister Superior Viz. Sr. Lucy P.A vs State Of Kerala
2024 Latest Caselaw 29839 Ker

Kerala High Court

Sister Superior Viz. Sr. Lucy P.A vs State Of Kerala on 22 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                          2024:KER:78403



                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

     TUESDAY, THE 22ND DAY OF OCTOBER 2024 / 30TH ASWINA, 1946

                        WP(C) NO. 33376 OF 2024

PETITIONER/S:

          SISTER SUPERIOR VIZ. SR. LUCY P.A,
          AGED 68 YEARS
          D/O. ANTHONY (LATE), ST. MARY'S CONVENT,
          OLLUR, THRISSUR, PIN - 680306


          BY ADVS.
          J.JULIAN XAVIER
          FIROZ K.ROBIN
          JOSE. V.V. (THENGATHARA)
          ROY JOSEPH
          ANIES MATHEW
          NIRMAL KURIEN EAPEN
          THASNIEEM BADARUDEEN
          THOMAS P.B.




RESPONDENT/S:

    1     STATE OF KERALA,REP. BY ITS SECRETARY,
           REVENUE DEPARTMENT, SECRETARIAT,
           THIRUVANANTHAPURAM, PIN - 695001

    2     REVENUE DIVISIONAL OFFICER,
          OFFICE OF THE REVENUE DIVISIONAL OFFICER,
           1ST FLOOR, CIVIL STATION, CIVIL LINES ROAD,
          AYYANTHOLE, THRISSUR, PIN - 680003

    3     TAHSILDAR,
          THRISSUR TALUK OFFICE, OPP. THRISSUR TOWN HALL,
          CHEMBUKKAVU, THRISSUR, PIN - 680020
                                                     2024:KER:78403
WP(C) NO. 33376 OF 2024           2



    4     VILLAGE OFFICER,
          EDAKKUNNI VILLAGE OFFICE, OLLUR INDUSTRIAL ESTATE,
          OLLUR, THRISSUR, PIN - 680306

          DR. THUSHARA JAMES, SR. GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                               2024:KER:78403
WP(C) NO. 33376 OF 2024                3



                                 JUDGMENT

Petitioner has approached this Court, being

aggrieved by the fact that though the petitioner is entitled

to exemption from payment of building tax, the petitioner

was issued with Ext.P7 order of assessment by the

Tahsildar, Thrissur. The petitioner challenged Ext.P7 by

filing an appeal (Ext.P8). However, the said appeal was

also dismissed by the Appellate Authority by Ext.P9 order. It

is the case of the petitioner that though there is a reference

in Ext.P9 order regarding an order passed by the

Government considering the claim of exemption of the

petitioner, no such order has been served on the petitioner

and the petitioner was also not heard by the Government

before the matter was considered in terms of the provisions

contained in Sub-Section (2) of Section 3 of the Kerala

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

2. Heard the learned Senior Government Pleader

also.

2024:KER:78403

3. Having heard the learned counsel appearing for

the petitioner and the learned Senior Government Pleader

and considering the submission of the learned counsel

appearing for the petitioner that the petitioner was never

served with the Government Order referred to in Ext.P9 and

also that the petitioner was not heard before the claim for

exemption was considered by the Government in terms of

the provisions contained in Sub-Section (2) of Section 3 of

the Act, this writ petition will stand disposed of, setting

aside Ext.P9 order of the First Appellate Authority and

restoring Ext.P8 appeal to the file of the Revenue Divisional

Officer, Thrissur. The Revenue Divisional Officer, Thrissur

shall refer the claim of the petitioner for exemption under

the provisions of Section 3(1)(b) of the Act for the

consideration of the Government and the Government shall

consider the claim for exemption, after affording an

opportunity of hearing to the petitioner. Based on the order

to be passed by the Government, the Appellate Authority

shall consider and dispose of Ext.P8 appeal, in accordance 2024:KER:78403

with the law, again after affording an opportunity of hearing

to the petitioner. Till such time as fresh orders are passed

on Ext.P8 appeal, any demand pursuant to Ext.P7 order

shall not be enforced. It is also made clear that if any order

has earlier been passed by the Government considering the

claim for exemption made by the petitioner, the said order

shall also stand set aside to enable reconsideration of the

matter, as directed above.

Sd/-

GOPINATH P. JUDGE ajt 2024:KER:78403

APPENDIX OF WP(C) 33376/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE TRUST DEED DATED 04.06.2014 BY THE GENERALATE OF CMC AS THE SETTLER CONGREGATION

Exhibit P2 TRUE COPY OF THE BY-LAW OF ST. EUPHRASIA PILGRIM CENTRE, OLLUR

Exhibit P3 TRUE COPY OF THE ORDER DATED 23.01.2015 ISSUED BY THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) KOCHI UNDER SECTION 12 AA OF THE INCOME TAX ACT, 1961 TO THE ST. EUPHRASIA PILGRIM CENTRE

Exhibit P4 TRUE COPY OF THE OCCUPANCY CERTIFICATE DATED 22.08.2019 ISSUED BY THE ASSISTANT ENGINEER, THRISSUR CORPORATION, ZONAL OFFICE, OLLUR

Exhibit P5 TRUE COPY OF THE NOTICE NO. G5-29351/19 DATED 04.02.2020 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER

Exhibit P6 TRUE COPY OF THE CLAIM PETITION DATED 19.02.2020 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT

Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 25.05.2022 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER

Exhibit P8 TRUE COPY OF THE APPEAL FILED UNDER SECTION 11 OF THE KBT ACT DATED 24.06.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

Exhibit P9 TRUE COPY OF THE ORDER NO. RDOTSR/1713/2022- E1 DATED 13.08.2024 ISSUED BY THE 2ND RESPONDENT