Shyja Raju vs State Of Kerala
2024 Latest Caselaw 28415 Ker

Kerala High Court

Shyja Raju vs State Of Kerala on 25 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                             2024:KER:71355

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                   PRESENT

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

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

                          WP(C) NO. 29117 OF 2024

PETITIONER:

            SHYJA RAJU,
            AGED 51 YEARS,
            W/O. RAJU JACOB, RESIDING AT DOOR NO.67/4018, 1ST
            FLOOR, FLAT NO. 1A,PURAVA OCEANA, NEAR HIGH COURT,
            MARINE DRIVE, ERNAKULAM, KOCHI, PIN - 682018.


            BY ADVS.
            T.O.XAVIER
            V.SETHUKUTTY AMMA


RESPONDENTS:
     1     STATE OF KERALA,
           REPRESENTED BY THE SECRETARY TO GOVERNMENT,
           DEPARTMENT OF LOCAL SELF GOVERNMENT, GOVERNMENT
           SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001.

    2       KOCHI MUNICIPAL CORPORATION,
            OFFICE OF THE KOCHI MUNICIPAL CORPORATION, ERNAKULAM -
            REPRESENTED BY ITS SECRETARY, PIN - 682011.

    3       THE SECRETARY,
            KOCHI MUNICIPAL CORPORATION, OFFICE OF THE KOCHI
            MUNICIPAL CORPORATION, KOCHI, PIN - 682011.


            BY ADV V.P.REJITHA (PUZHAKKALIDOM)
            SMT.SHEEBA G, GP
     THIS     WRIT   PETITION   (CIVIL)   HAVING   BEEN   FINALLY   HEARD   ON
25.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 29117 OF 2024

                                     2

                                                             2024:KER:71355
                               JUDGMENT

The petitioner has approached this Court being aggrieved by

Ext.P3 demand for property tax in respect of a residential apartment

belonging to the petitioner. According to the petitioner, the property tax

demanded through Ext.P3 is highly exorbitant and the petitioner is not

liable to pay the same.

2. Having heard the learned counsel appearing for the

petitioner, the learned Special Government Pleader appearing for

respondent No.1 and the learned Standing Counsel appearing for the

Municipal Corporation and having regard to the facts and circumstances

of the case, I am of the opinion that if the petitioner is in any manner

aggrieved by Ext.P3, it is for the petitioner to prefer an appeal before the

Standing Committee for Appeals on Taxation under sub-section (2) of

Section 509 of the Kerala Municipality Act, 1994. If the petitioner files

such an appeal within a period of two weeks from the date of receipt of a

certified copy of this judgment, the appeal shall be treated as one filed in

time and shall be heard and disposed of by the Appellate Authority, after

affording an opportunity of hearing to the petitioner. The petitioner will

comply with all statutory conditions while preferring the appeal.

Writ petition is ordered accordingly.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 29117 OF 2024

2024:KER:71355 APPENDIX OF WP(C) 29117/2024

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE SALE DEED NO. 1223/2022 DATED 4/4/2022

Exhibit P2 A TRUE COPY OF THE TAX RECEIPT DATED 16/8/2022 FOR THE PERIOD 2022-2023

Exhibit P3 A TRUE COPY OF THE DEMAND NOTICE DATED 23/7/2024 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER