Kerala High Court
Nidhimon Mathew vs The Special Commissioner Of State Tax on 3 September, 2024
Author: V.G.Arun
Bench: V.G.Arun
2024:KER:66860
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 3RD DAY OF SEPTEMBER 2024 / 12TH BHADRA, 1946
WP(C) NO. 28720 OF 2024
PETITIONER:
NIDHIMON MATHEW
AGED 35 YEARS
S/O THOMAS MATHEW, RESIDING AT KATTIVEETTIL HOUSE, THANA,
KANNUR, PIN - 670012
BY ADVS.
ABDUL RAOOF PALLIPATH
E.MOHAMMED SHAFI
PRAJIT RATNAKARAN
RESPONDENTS:
1 THE SPECIAL COMMISSIONER OF STATE TAX,
9TH FLOOR, TAX TOWER, KILLPPLALAM, KARAMANA.P.O.,
THIRUVANANTHAPURAM, PIN - 695002
2 THE JOINT COMMISSIONER OF STATE TAX
STATE GST DEPARTMENT, ANAPPARA BUILDINGS,
LEO HOSPITAL ROAD, KALPETTA P.O. WAYANAD, PIN - 673121
3 DEPUTY COMMISSIONER OF STATE TAX (APPEAL)
GST DEPARTMENT SURYA TOWER, KALPETTA P.O. WAYANAD,
PIN - 673121
4 STATE TAX OFFICER, KALPETTA
STATE GST DEPARTMENT SURYA TOWER, KALPETTA P.O. WAYANAD,
PIN - 673121
5 STATE TAX OFFICER (AIT), KALPETTA
STATE GST DEPARTMENT SURYA TOWER, KALPETTA P.O. WAYANAD,
PIN - 673121
6 EXECUTIVE ENGINEER,
PWD DEPARTMENT, KALPATTE, WAYANAD,
PIN - 673123
W.P.(C)No.28720 of 2024
2024:KER:66860
2
7 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY , MINISTRY OF FINANCE,
SECRETARIAT TRIVANDRUM, PIN - 695001
BY ADV. SRI. SUNILKUMAR KURIAKOSE, SR. GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.28720 of 2024
2024:KER:66860
3
JUDGMENT
Dated this the 03rd day of September, 2024
The grievance of the petitioner is that the GST
and Agricultural Income Tax Departments are
occupying the 2nd and 3rd floors of his building from
June, 2021 onwards, without paying rent.
2. The learned Counsel for the petitioner
referred to Exts.P10 and P11 to submit that the
Public Works Department has fixed the rent and at
least, the rent for the admissible carpet area fixed
in Exts.P10 and P11 ought to be paid.
3. The learned Government Pleader submitted
that the rent could not be calculated and fixed,
since the petitioner did not produce the documents
mentioned in Ext.P12.
Having heard the learned Counsel, the writ
petition is disposed of as under;
2024:KER:66860
(i) The petitioner shall produce the
documents mentioned in Ext.P12 and
thereupon, the respondents shall fix the
carpet area and rent of the tenanted
premises.
(ii) Till such time, rent for the admissible
carpet area, as fixed in Exts.P10 and P11,
shall be paid.
(iii) The arrears of rent shall also be
calculated and paid in similar manner, within
three months of receipt of a copy of this
judgment.
Sd/-
V.G.ARUN
JUDGE
NB/3-9
2024:KER:66860
APPENDIX OF WP(C) 28720/2024
PETITIONER EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE CONSENT DOCUMENT TO THE 5TH
RESPONDENT DATED 20.12.2029
EXHIBIT P2 A TRUE COPY OF THE PROPOSAL DATED 27.02.2020
ISSUED BY THE 5TH RESPONDENT TO THE 3RD
RESPONDENT
EXHIBIT P3 A TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT
DATED 09.06.02020
EXHIBIT P4 A TRUE COPY OF THE LETTER FOR THE 5TH
RESPONDENT DATED 01.07.2022
EXHIBIT P5 A TRUE COPY OF THE LETTER ISSUED BY THE 4TH
RESPONDENT TO THE EXECUTE ENGINEER PWD ON
17.11.2022
EXHIBIT P6 A TRUE COPY OF THE ORDER OF 7TH RESPONDENT TO
THE 1ST RESPONDENT DATED 29.12.2022
EXHIBIT P7 A TRUE COPY OF THE COMMUNICATION DATED
21.07.2023 ISSUED BY 6TH RESPONDENT
EXHIBIT P8 A TRUE COPY OF THE COMMUNICATION DATED
21.07.2023 ISSUED BY THE 6TH RESPONDENT TO THE
4TH RESPONDENT
EXHIBIT P9 A TRUE COPY OF THE COMMUNICATION ISSUED BY THE
2ND RESPONDENT TO THE 6TH RESPONDENT DATED
11.09.2023
EXHIBIT P10 A TRUE COPY OF THE ORDER NO. CE PWD-WND/7-2023-
C3 (W)-BL DATED 21.11.2023
EXHIBIT P11 A TRUE COPY OF THE ORDER NO. CE PWD-WND/8-2023-
C3 (W)-BL DATED 21.11.2023
2024:KER:66860
EXHIBIT P12 A TRUE COPY OF THE COMMUNICATION ISSUED BY THE
2ND RESPONDENT TO THE PETITIONER DATED
30.11.2023
EXHIBIT P13 A TRUE COPY OF NOTICE DATED 28.12.2023
TERMINATING THE TENANCY AND CALLING UPON TO
SURRENDER THE VACANT POSSESSION OF THE BUILDING
TRUE COPY
P.A. TO JUDGE
