K.H.Mujeeb Rehman vs State Of Kerala
2024 Latest Caselaw 28332 Ker

Kerala High Court

K.H.Mujeeb Rehman vs State Of Kerala on 25 September, 2024

WP(C).NOS.12052 OF 2018 AND 12402 OF 2019     2024:KER:72038

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          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

       THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON

WEDNESDAY, THE 25TH DAY OF SEPTEMBER 2024 / 3RD ASWINA, 1946

                    WP(C) NO. 12052 OF 2018

PETITIONER:

          M.A. NAZAR
          AGED 50 YEARS
          S/O.ABDUL RAHIM, AGED 50 YEARS, KARIAKKUNNU
          (M.C.MANZIL), PUTHUKOD P.O., ALATHUR, PALAKKAD
          DISTRICT-678687.

          BY ADVS.
          K.MOHANAKANNAN
          MAYA S. KUMAR(K/1139/2013)



RESPONDENTS:
          PUTHUKOD VILLAGE PANCHAYAT
          PUTHUKOD, ALATHUR, PALAKKAD DISTRICT,
          REPRESENTED BY ITS SECRETARY-678687.


          BY ADVS.
          R.RAJPRADEEP
          BRIJESH MOHAN(K/1851/1999)
          SREEDEVI S.(K/767/2020)


     THIS WRIT PETITION (CIVIL) HAS BEEN FINALLY HEARD ON
ON 25.09.2024, ALONG WITH WP(C).NO.12402/2019, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).NOS.12052 OF 2018 AND 12402 OF 2019       2024:KER:72038

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           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

        THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON

WEDNESDAY, THE 25TH DAY OF SEPTEMBER 2024 / 3RD ASWINA, 1946

                    WP(C) NO. 12402 OF 2019

PETITIONER:
          K.H.MUJEEB REHMAN,
          AGED 45 YEARS
          S/O.K.C.HAMSA, KANDATHODI HOUSE, THACHANADI,
          PUDUKKODE P.O., PALAKKAD.

          BY ADV V.A.JOHNSON (VARIKKAPPALLIL)
RESPONDENTS:

    1     STATE OF KERALA,
          REPRESENTED BY THE SECRETARY, LOCAL SELF
          GOVERNMENT DEPARTMENT,
          THIRUVANANTHAPURAM- 695001.

    2     THE PUTHUCODE GRAMA PANCHAYAT,
          PUTHUCODE P.O., PALAKKAD DISTRICT,
          REPRESENTED BY ITS SECRETARY- 678687.

          BY ADVS.
          R.RAJPRADEEP
          BRIJESH MOHAN(K/1851/1999)
          SREEDEVI S.(K/767/2020)


     THIS WRIT PETITION (CIVIL) HAS BEEN FINALLY HEARD ON
ON 25.09.2024, ALONG WITH WP(C).NO.12052/2018, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).NOS.12052 OF 2018 AND 12402 OF 2019         2024:KER:72038

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                HARISANKAR V. MENON, J.
    -------------------------------------------------------
     W.P(C).Nos. 12052 of 2018 and 12402 of 2019
    --------------------------------------------------------
       Dated this the 25th day of September, 2024


                          JUDGMENT

The petitioners are the owners of an auditorium

situated within the respondent panchayat. The petitioners in

these Writ Petitions challenge the demand of property tax by

Exts.P3 and P4 in W.P(C).No.12052 of 2018 and Exts.P2 and

P3 in W.P(C).No.12402 of 2019.

2. I have heard Sri.K Mohana Kannan, learned

Counsel for the petitioner in W.P.C.12052 of 2018,

Sri.Johnson Varikkappallil learned Counsel for the petitioner

in W.P(C).No.12402 of 2019 and Sri. R Raj Pradeep, learned

Counsel for the panchayat.

3. It is pointed out by the learned Counsel for the WP(C).NOS.12052 OF 2018 AND 12402 OF 2019 2024:KER:72038

petitioners that the demand made by the respective demand

notices in these Writ Petitions, is far in excess of the actual

tax payable. It is pointed out that the petitioners

represented the above matter by filing an appropriate

representation before the panchayat. The panchayat, it is

further pointed out has issued Ext.P6 dated 30.01.2018

produced in W.P(C).No.12052 of 2018, admitting that there

was some mistake in the demand of property tax on account

of the confusion in the software. Therefore, in Ext.P6, the

panchayat has decided to obtain permission from the

Government to make changes in the software concerned and

revise the demand made. On that basis, subsequent

applications have been filed by the petitioners before the

panchayat, requesting permission to make payment of tax in

view of the directions contained in Ext.P6 decision.

4. The learned Counsel for the panchayat, on the

other hand, points out that the contents of Ext.P6 was only WP(C).NOS.12052 OF 2018 AND 12402 OF 2019 2024:KER:72038

on account of a mistake from the side of panchayat. He

points out with reference to the counter affidavits dated

22.04.2023 and 06.07.2024, the mistake in selecting the

nature of the property, in the software. Therefore, he points

out that there is no merit in these Writ Petitions filed by the

petitioners.

5. I have considered the rival submissions as well as

the connected records.

6. Challenge in these writ petitions are against the

demand notices issued by the respondent panchayat. It is

noticed that the said demand notices are in the printed

format by only supplying the details of the building, name

of the owner, the periods for which tax is sought to be

demand. Therefore, it appears that there was no actual

adjudication of the liability payable with respect to property

tax, in any of the said demand notices. I also take notice of

the Judgment of this court in Tharu Vs Tahsildar WP(C).NOS.12052 OF 2018 AND 12402 OF 2019 2024:KER:72038

[2003(1)KLT219] wherein, this court, considering similar

demands issued under the provisions of Kerala Building Tax

Act, 1975 has held that mere issue of printed notices

demanding tax is not sufficient and there should be a proper

adjudication of various liabilities, while creating a demand.

In such circumstances, I order these writ petitions as

under;

i. The respondent-panchayat is to issue proper show

cause notices to the petitioners, proposing to demand

property tax payable by the respective petitioners.

ii. The said show cause notices issued to contain the

nature of the demand and the basis on which the

demand is ought to be enforced.

iii. On receipt of such show cause notices, the petitioners

would be entitled to file appropriate objections and also

for being heard before final orders are issued by the

panchayat.

WP(C).NOS.12052 OF 2018 AND 12402 OF 2019 2024:KER:72038

iv. Panchayat is to issue a speaking order, considering the

various submissions to be made by the petitioners, if

they are creating a demand.

v. Needless to say that till a decision is taken as above,

the impugned demand notices in these writ petitions

would not be enforced.

Sd/-

HARISANKAR V.MENON JUDGE

NM WP(C).NOS.12052 OF 2018 AND 12402 OF 2019 2024:KER:72038

APPENDIX OF WP(C).NO. 12402/2019

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF THE RECEIPT NO.35547 DATED 28.03.2014 ISSUE FROM THE OFFICE OF THE 2ND RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE OF BUILDING NO.III/138 DATED 12.02.2019.

EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE OF BUILDING NO.VIII/389 DATED 12.02.2019.

EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 11.03.2019.

EXHIBIT P5 TRUE COPY OF THE COMMUNICATION DATED 23.03.2019 ISSUED FROM OFFICE OF THE 2ND RESPONDENT.

EXHIBIT P6 TRUE COPY OF THE RESOLUTION DATED 30.01.2018 ADOPTED BY THE PUDUCODE PANCHAYAT COMMITTEE.

RESPONDENT EXHIBITS EXHIBIT R2(a) A true copy of resolution made on 14/12/2011 by the 2nd Respondent

EXHIBIT R2(a) A true copy of the Government order GO(MS) No. 144/15/LSGD

EXHIBIT R2(b) A true copy of the relevant pages of the audit report

EXHIBIT R2(c) A true copy of the letter dated WP(C).NOS.12052 OF 2018 AND 12402 OF 2019 2024:KER:72038

15/12/2017 sent by the 2nd Respondent to the Petitioner

EXHIBIT R2(d) A true copy of the revenue recovery demand notice dated 06/03/2018 issued by the 2nd Respondent to the Petitioner for the building bearing no. 138

EXHIBIT R2(e) A true copy of the revenue recovery demand notice dated 06/03/2018 issued by the 2nd Respondent to the Petitioner for the building bearing no. 389 WP(C).NOS.12052 OF 2018 AND 12402 OF 2019 2024:KER:72038

APPENDIX OF WP(C) 12052/2018

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE TAX RECEIPTS ISSUED IN RESPECT OF BUILDING NO.7/52.

EXHIBIT P2 TRUE COPY OF THE TAX RECEIPTS ISSUED IN RESPECT OF BUILDING NO.7/53.

EXHIBIT P3 TRUE COPY OF THE ARREAR DEMAND NOTICE DATED 15-12-2017 ISSUED IN RESPECT OF BUILDING NO.7/52.

EXHIBIT P4 TRUE COPY OF THE ARREAR DEMAND NOTICE DATED 15-12-2017 ISSUED IN RESPECT OF BUILDING NO.7/53.

EXHIBIT P5 TRUE COPY OF THE REPRESENTATION DATED 25-1-2018 SUBMITTED BY THE PETITIONER.

EXHIBIT P6 TRUE COPY OF THE DECISION NO.6 DATED 30- 01-2018 OF THE PUTHUKOD VILLAGE PANCHAYAT COMMITTEE.

EXHIBIT P7 TRUE COPY OF THE REPRESENTATION DATED 28-3-2018 SUBMITTED BY THE PETITIONER.

RESPONDENT EXHIBITS EXHIBIT R1(a) A true copy of resolution made on 14/12/2011 by the 1st Respondent

EXHIBIT R1(a) A true copy of the government order bearing GO (MS) No. 144/15/LSGD dated 27/04/2015

EXHIBIT R1(b) A true copy of the relevant pages of the WP(C).NOS.12052 OF 2018 AND 12402 OF 2019 2024:KER:72038

audit report

EXHIBIT R1(c) A true copy of the letter dated 15/12/2017 sent by the respondent to the petitioner

EXHIBIT R1(d) A true copy of the Acknowledgement receipt dated 21/12/2017evidencing the receipt of Exhibit P4 by the Petitioner

EXHIBIT R1(e) A true copy of the reply submitted by the Petitioner dated 25/01/2018

Exhibit R1(f) A true copy of the Revenue Recovery Demand Notices dated 06/03/2018 sent by the Respondent to the Petitioner for the building bearing no. 52

Exhibit R1(g) A true copy of the Revenue Recovery Demand Notices dated 06/03/2018 sent by the Respondent to the Petitioner for the building bearing no. 53