Kerala High Court
Dr. K.Ibrahim Kunhi vs The Kanhangad Municipality on 11 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:69340
W.P (C) Nos.20172/2018 &
W.P (C) No.15408/2023 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA, 1946
WP(C) NO. 20172 OF 2018
PETITIONER/S:
DR. C.JAMEELA
AGED 49 YEARS
W/O.DR.SAYED MOHAMMED KHILAR, AGED 49 YEARS, PADNEKKAD,
KANHANGAD, KASARAGOD DISTRICT, PIN-671 328.
BY ADVS.
SRI.S.SREEKUMAR (SR.)
SRI.R.GITHESH
SRI.P.MARTIN JOSE
SRI.M.A.MOHAMMED SIRAJ
SRI.P.PRIJITH
SRI.THOMAS P.KURUVILLA
RESPONDENT/S:
1 THE SECRETARY
MUNICIPAL COMPLEX, KANHANGAD-671 315.
2 THE DISTRICT COLLECTOR
CIVIL STATION, VIDYANAGAR, KASARAGOD-671 123.
3 THE SPECIAL DEPUTY TAHASILDAR RR
HOSDURG-671 314.
BY ADV SRI.R.ROHIT, SC, KANHANGAD MUNICIPALITY
OTHER PRESENT:
SMT. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.09.2024, ALONG WITH WP(C).15408/2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2024:KER:69340
W.P (C) Nos.20172/2018 &
W.P (C) No.15408/2023 -2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA, 1946
WP(C) NO. 15408 OF 2023
PETITIONER/S:
DR. K.IBRAHIM KUNHI,
AGED 82 YEARS
S/O.AHAMMED (LATE), RESIDING AT PADNEKKAD, P.O.
PADNEKKAD, KASARAGOD DISTRICT, PIN - 671314
BY ADV V.N.RAMESAN NAMBISAN
RESPONDENT/S:
1 THE KANHANGAD MUNICIPALITY,
REPRESENTED BY ITS SECRETARY, P.O. KANHANGAD, KASARAGOD
DISTRICT, PIN - 671315
2 THE SECRETARY,
KANHANGAD MUNICIPALITY, P.O. KANHANGAD, KASARAGOD
DISTRICT, PIN - 671315
BY ADV A.ARUNKUMAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.09.2024, ALONG WITH WP(C).20172/2018, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2024:KER:69340
W.P (C) Nos.20172/2018 &
W.P (C) No.15408/2023 -3-
JUDGMENT
The petitioner in W.P (C) No. 15408/2023 is the father of the petitioner
in W.P (C) No. 20172/2018. These writ petitions relate to the demand for
property tax in respect of a building which originalLY belonged to the
petitioner in W.P (C) No.15408/2023. The property in question was
transferred to his daughters including the petitioner in W.P (C) No.
20172/2018 by Exts.P1 and P2 executed in the years 2002 and 2008. The
petitioner in W.P (C) No. 15408/2023 contends that despite transfer of
property as above certain demands for property tax has been raised on him.
2. The petitioner in W.P (C) No. 20172/2018 would submit that though
no notice of assessment of property tax was given to the transferees the
demands for property tax is being enforced against the property.
3. The learned Standing counsel appearing for the Municipality would
submit that there is some unauthorised construction leading to assessment of
property tax at the rates applicable to unauthorised building. It is submitted
that in view of the disputes now raised in the writ petition if the parties were
to appear before the Secretary of the Municipality on date to be fixed by this
court and a decision can be taken as to who is liable for property tax . It is also
pointed out that no application for change of ownership have been filed
before the Municipality.
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W.P (C) Nos.20172/2018 &
4. Having heard the learned counsel for the petitioners in these cases
and the learned Standing Counsel appearing for the Municipality, these writ
petitions will stand disposed of directing that the petitioners in these cases
and any other person / persons claiming to have interest in the building
which is subject of property tax demanded appear before the Secretary of the
Municipality either in person or through authorised representative at 11 a.m
on 23-04-2024 with all relevant documents including documents proving any
change of ownership. The Secretary of the Municipality shall determine the
liability to tax of each of the parties and the period for which they will so liable
to tax including the rates at which the tax has to be paid, taking into
consideration of the fact that there is an allegation of unauthorised
construction. It will also be open to the petitioner / other persons who may be
interested to produce any plan or permit proving that there is no
unauthorized construction. Interim orders if any granted in these writ
petitions will continue to operate till fresh orders are passed by the Secretary
as directed.
Sd/-
GOPINATH P.
JUDGE
AMG
2024:KER:69340
W.P (C) Nos.20172/2018 &
APPENDIX OF WP(C) 15408/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTERED ASSIGNMENT DEED NO.
2859 OF 2002 DATED 28.09.2002 OF SUB REGISTRAR
OFFICE, HOSDURG.
Exhibit-P2 TRUE COPY OF THE REGISTERED ASSIGNMENT DEED NO.
2278 OF 2008 DATED 26.05.2008 OF SUB REGISTRAR
OFFICE, HOSDURG
Exhibit P3 TRUE COPY OF THE RECEIPT NO. 23509/2019 DATED
02.12.2019 ISSUED BY THE 1ST RESPONDENT
MUNICIPALITY
Exhibit P4 TRUE COPY OF THE CERTIFICATE NO. R2-14688/18 DATED
06.08.2018 ISSUED BY THE 2ND RESPONDENT TO DR. C.
JAMEELA
Exhibit P5 TRUE COPY OF THE DEMAND NOTICE NO. R2/4371/2022
DATED 19.04.2022 ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER
Exhibit P6 TRUE COPY OF THE REPLY NOTICE DATED 28.04.2022
ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT
THROUGH LAWYER
Exhibit P7 TRUE COPY OF THE DEMAND NOTICE NO. R2/4371/2022
DATED 10.05.2022 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
Exhibit P8 TRUE COPY OF THE DEMAND NOTICE NO. R2-4371/22 DATED
12.04.2023 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
2024:KER:69340
W.P (C) Nos.20172/2018 &
APPENDIX OF WP(C) 20172/2018
PETITIONER EXHIBITS
EXHIBIT P1 A TRUE COPY OF PARTNERSHIP DEED DATED 11-5-
EXHIBIT P2 A TRUE COPY OF BUILDING PERMIT DATED
29.03.2003
EXHIBIT P3 A TRUE COPY OF PROPERTY TAX RECEIPT NO.50
DATED 25.04.2016 FOR THE PERIOD 2015-2016
EXHIBIT P3(A) TRUE COPY OF THE PROPERTY TAX RECEIPT NO.189
DATED 09.11.2016 FOR THE PERIOD 2016-2017
EXHIBIT 3(B) TRUE COPY OF PROPERTY TAX RECEIPT NO.140
DATED 18.12.2017 FOR THE PERIOD 2017-2018
EXHIBIT P4 TRUE COPY OF ORDER DATED 10.02.2O17 ISSUED BY
THE 1ST RESPONDENT
EXHIBIT P5 TRUE COPY OF OBJECTION TO EXHIBIT.P4 DATED
10.04.2017 FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT
EXHIBIT P6 TRUE COPY OF DEMAND NOTICE DATED 15.02.2018
ISSUED TO THE ORIGINAL HOLDERS OF THE
BUILDING PERMIT NAMELY DR.IBRAHIM,SHERIFFA
IBRAHIM AND C.H.SUHARA
EXHIBIT P7 TRUE COPY OF DEMAND NOTICE BEARING NO.1034
DATED 15.02.2018 ISSUED BY THE 1ST RESPONDENT
EXHIBIT P7(A) TRUE COPY OF DEMAND NOTICE BEARING NO.1035
DATED 15.02.2018 ISSUED BY THE 1ST RESPONDENT
EXHIBIT P7(B) TRUE COPY OF DEMAND NOTICE BEARING NO.1036
DATED 15.02.2018 ISSUED BY THE 1ST RESPONDENT
EXHIBIT P7(C) TRUE COPRESIDING AT MANJU NIVAS,
KATAKKALIL,KOLLAMKONAM,VILAPPILSALA.P.O,THIRU
VANANTHAPURAM-695573.Y OF DEMAND NOTICE
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W.P (C) Nos.20172/2018 &
BEARING NO.1037 DATED 15.02.2018 ISSUED BY
THE 1ST RESPONDENT
EXHIBIT P7(D) TRUE COPY OF DEMAND NOTICE BEARING NO.1038
DATED 15.02.2018 ISSUED BY THE 1ST RESPONDENT
EXHIBIT P7(E) TRUE COPY OF DEMAND NOTICE BEARING NO.1039
DATED 15.02.2018
EXHIBIT P8 TRUE COPY OF DEMAND NOTICE ISSUED UNDER
SECTION 34 OF THE REVENUE RECOVERY ACT.
