Kerala High Court
Bindu vs State Of Kerala on 11 September, 2024
Author: N.Nagaresh
Bench: N.Nagaresh
2024:KER:69653
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024/20TH BHADRA, 1946
WP(C) NO. 31678 OF 2024
PETITIONER:
BINDU
AGED 46 YEARS, W/O. GOPALAKRISHNA PILLAI,
CHAKKURETHU THATTATHUPARAMBIL, CHERUTHANA P.O,
ALAPPUZHA DISTRICT,, PIN - 690 517.
BY ADVS.
B.RENJITHKUMAR
CLARA SHERIN FRANCIS
RESPONDENTS:
1 STATE OF KERALA
REP. BY ITS SECRETARY, LABOUR DEPARTMENT,
THIRUVANANTHAPURAM DISTRICT, PIN - 695 001.
2 DISTRICT LABOUR OFFICER
ALAPPUZHA, PIN - 688 001.
3 DEPUTY TAHSILDAR (RR)
KARTHIKAPPALLY TALUK, ALAPPUZHA DISTRICT,
PIN - 688 001.
4 ASSISTANT LABOUR OFFICER
GRADE-I, ALAPPUZHA DISTRICT, PIN - 688 013.
5 KERALA BUILDING AND OTHER CONSTRUCTION WORKERS
WELFARE BOARD
2024:KER:69653
WP(C) No.31678 of 2024
:2:
THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF
EXECUTIVE, PIN - 695 001.
BY ADVS
S.KRISHNA MOORTHY, STANDING COUNSEL
SHEEJA C.S, SENIOR GOVERNMENT PLEADER.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 11.09.2024, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
2024:KER:69653
WP(C) No.31678 of 2024
:3:
JUDGMENT
Dated this the 11th day of September, 2024
The petitioner is before this Court aggrieved by
the Demand Notice issued under Rule 7 of the Kerala Revenue
Recovery Rules for recovering Rs.1,85,895/- in relation to
arrears of Cess under the Building and Other Construction
Welfare Cess Act, 1996, by the 3rd respondent.
2. The petitioner and her daughter constructed a
residential building complex admeasuring 8960.74 sq.ft. The said
building was constructed on contract basis. The contractual rate
was Rs.800/- per square feet. The petitioner and her family
members were assisting the contractors as labourers. However,
on 26.12.2022, the 4th respondent has issued Assessment
Notice charging Cess considering the plinth area alone of the
above building. The 4th respondent has assessed the cost of
construction as Rs.1,52,01,085/- and its 1% Cess as
Rs.1,52,011/-.
2024:KER:69653
3. On 14.08.2024, the petitioner submitted a
request before the 4th respondent to pass final order after giving
a reasonable opportunity of being heard and to substantiate her
claim. Before passing a final order, after hearing objections or
collecting necessary information as required under Ext.P2, the
3rd respondent initiated revenue recovery proceedings to remit
the said amount with interest, contends the petitioner.
4. I have heard the learned Counsel appearing for
the petitioner and the learned Government Pleader representing
respondents 1 to 4 and the learned Standing Counsel
representing the 5th respondent.
5. The argument of the petitioner is that the
members of the petitioner's family have physically contributed to
the construction of the building and therefore the cost of
construction should have been proportionately reduced.
6. Standing Counsel representing the 5th
respondent, on the other hand, would submit that the
assessment has been made taking into consideration the total
2024:KER:69653
constructed area and the cost of construction as decided by the
Government from time to time.
7. If that be so, I do not find any reason to
interfere with the assessment order. However, taking into
consideration the entire facts, I am of the view that the petitioner
can be granted instalment facility to pay the amount towards
Cess as decided pursuant to Ext.P2 notice.
The writ petition is accordingly disposed of
permitting the petitioner to remit the amount of Cess along with
interest and other charges, if any, falling due pursuant to Ext.P2
Assessment Notice in 10 consecutive and equal monthly
instalments. First of such instalments shall be paid on or before
30.09.2024.
Sd/-
N.NAGARESH
JUDGE
AMR
2024:KER:69653
APPENDIX OF WP(C) 31678/2024
PETITIONER'S EXHIBITS
Exhibit-P1 TRUE COPY OF THE DEMAND NOTICE DATED
2.8.2024 ISSUED BY THE 3RD RESPONDENT.
Exhibit-P2 TRUE COPY OF THE ASSESSMENT NOTICE DATED
26.12.2022 ISSUED BY THE 4TH RESPONDENT.
Exhibit-P3 TRUE COPY OF THE REQUEST DATED 14.8.2024
SUBMITTED BY THE PETITIONER BEFORE THE
4TH RESPONDENT.
