Kerala High Court
Radhamani P vs Thahsildar on 30 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:80955
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 30TH DAY OF OCTOBER 2024 / 8TH KARTHIKA, 1946
WP(C) NO. 4181 OF 2022
PETITIONER:
RADHAMANI P.,
AGED 58 YEARS, W/O. K.S. MOHANAN PILLAI,
KULANJIKKOMBIL, ASWATHI BHAVAN, ARATTUPUZHA,
NEAR EDANATTIDAM DEVI TEMPLE, ARANMULA,
PATHANAMTHITTA DISTRICT, PIN-689 123.
BY ADVS.
M.T.SURESHKUMAR
R.RENJITH
P.R.JAYASANKAR
SMITHA PHILIPOSE
DARSAN SOMANATH
MANJUSHA K
SREELAKSHMI SABU
RESPONDENTS:
1 THAHSILDAR,
KOZHENCHERRY TALUK, TALUK OFFICE,
MINI CIVIL STATION, PATHANAMTHITTA, PIN- 689 645.
2 REVENUE DIVISIONAL OFFICER,
REVENUE DIVISIONAL OFFICE, ADOOR,
PATHANAMTHITTA DISTRICT, PIN-691 523.
3 ARANMULA PANCHAYATH, ARANMULA,
PATHANAMTHITTA DISTRICT, PIN-689 532,
REPRESENTED BY ITS SECRETARY.
4 DISTRICT COLLECTOR,
COLLECTORATE, 2ND FLOOR, COLLECTORATE ROAD,
CHITTOOR, PATHANAMTHITTA, PIN-689 645
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WP(C) 4181/2022 2
5 STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY,
DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT,
PIN-695 001.
BY ADV. JASMIN M M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 30.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C) 4181/2022 3
JUDGMENT
The petitioner has approached this Court being
aggrieved by the demand for building tax under the Kerala
Building Tax Act, 1975. The assessment of the hotel
building of the petitioner has been completed by Ext.P8
proceedings dated 05-12-2019. An appeal filed by the
petitioner against Ext.P8 before the 2nd respondent (Revenue
Divisional Officer, Adoor) has been dismissed by Ext.P13 on
the ground that the appeal was filed belatedly and beyond
time.
2. The learned counsel appearing for the petitioner
would submit that the assessment order itself is illegal and
unsustainable in law and is liable to be set aside. It is also
pointed out that if the benefit of the directions issued by the
Supreme Court in the matter of extension of limitation in
Suo Motu Writ Petition (C)No.3 of 2020 is extended to the
petitioner, the dismissal of the appeal filed by the petitioner
on the ground that it is barred by limitation cannot be
sustained.
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3. The learned Government Pleader submits that the
contention taken by the petitioner against Ext.P8 order on
its merits cannot be considered in a writ petition under
Article 226 of the Constitution of India, as several disputed
questions of fact are involved. However, the learned
Government Pleader does not seriously dispute the fact that,
if the benefit of the directions issued by the Supreme Court
in Suo Motu Writ Petition (C)No.3 of 2020 in the matter of
extension of limitation in the background of the disruptions
caused by the Covid-19 Pandemic is extended to the
petitioner, the appeal filed by the petitioner ought to be
restored to file and ought to be heard and disposed of on
merits.
4. Having heard the learned counsel for the petitioner
and the learned Government Pleader, I am of the view that
since the petitioner has already invoked the appellate
remedy and since the appeal filed by the petitioner has been
dismissed as time barred, the writ petition can be disposed
of, setting aside the order of the First Appellate Authority
and restoring Ext.P11 appeal for fresh adjudication. I hold
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that the appeal filed by the petitioner shall be treated as one
filed in time, extending to the petitioner the benefit of the
directions issued by the Supreme Court in Suo Motu Writ
Petition (C)No.3 of 2020, in the matter of extension of
limitation on account of the disruptions caused by the Covid-
19 pandemic.
Writ petition ordered accordingly.
Sd/-
GOPINATH P.
JUDGE
ats
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APPENDIX OF WP(C) 4181/2022
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE LICENSE NO.A2-262/92
ISSUED BY THE ARANMULA PANCHAYATH DATED
15.02.1992.
Exhibit P2 TRUE COPY OF THE REPORT ISSUED BY THE
HEALTH INSPECTOR, PHC, VALLANA DATED NIL.
Exhibit P3 TRUE COPY OF THE CERTIFICATE NO.C31762/91
ISSUED BY THE STATE LEVEL FEASIBILITY
COMMITTEE DATED 18.06.1992.
Exhibit P4 TRUE COPY OF THE CERTIFICATE FOR
REGISTRATION OF LODGE NO.1/92 IN THE NAME
HOTEL SARADHY AS TWO STAR DATED 22.07.1992.
Exhibit P5 TRUE COPY OF THE STAR CLASSIFICATION ORDER
NO.REF.INDTOUR/CHENNAI/HRACC/2010(KER)/1271
DATED 21.04.2011 ISSUED BY GOVERNMENT OF
INDIA TOURISM DEPARTMENT.
Exhibit P6 TRUE PHOTOSTAT COPY OF THE PRESENT TWO STAR
CERTIFICATE APPROVAL NO.180323CS2048 DATED
14.03.2018 BY THE MINISTRY OF TOURISM
GOVERNMENT OF INDIA VALID TILL 12TH MARCH
2023.
Exhibit P7 TRUE COPY OF THE OCCUPANCY CERTIFICATE
NO.A7.4618/2019 DATED 05.07.2019 ALONG WITH
COVERING LETTER DATED 09.07.2019 BY THE
PETITIONER TO THE 1ST RESPONDENT.
Exhibit P8 TRUE COPY OF THE ORDER OF ASSESSMENT UNDER
THE KERALA BUILDING TAX ACT, 1975 VIDE
NO.B2-8771/17 FROM THE TAHASILDAR,
KOZHENCHERRY DATED 05.12.2019.
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Exhibit P9 TRUE COPY OF THE OBJECTIONS DATED 6.1.2020
FILED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT.
Exhibit P10 TRUE COPY OF THE COMMUNICATION NO.B2-
8771/17 DATED 17.02.2020 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P11 TRUE COPY OF THE APPEAL SUBMITTED BY THE
PETITIONER DATED 19.10.2020 BEFORE THE 2ND
RESPONDENT.
Exhibit P12 TRUE COPY OF THE COMMUNICATION NO.LDIS-
8136/20/B5 DATED 11.11.2020 ISSUED BY THE
2ND RESPONDENT.
Exhibit P13 TRUE COPY OF THE ORDER NO.8136/2020/B5
DATED 16.06.2021 OF THE 2ND RESPONDENT.
Exhibit P14 TRUE COPY OF THE DEMAND NOTICE RRC
NO.2021/1719/03 ISSUED UNDER SECTION 7 OF
THE REVENUE RECOVERY ACT DATED 18.01.2022.
Exhibit P14(a) TRUE COPY OF THE DEMAND NOTICE RRC
NO.2021/1719/03 ISSUED UNDER SECTION 34 OF
THE REVENUE RECOVERY ACT DATED 18.01.2022.
