Kerala High Court
Sulaiman Aboobacker Sait vs Kochi Municipal Corporation on 7 April, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) NO. 14245 OF 2025
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
MONDAY, THE 7TH DAY OF APRIL 2025 / 17TH CHAITHRA, 1947
WP(C) NO. 14245 OF 2025
PETITIONERS :
1 SULAIMAN ABOOBACKER SAIT
AGED 81 YEARS
S/O. ABOOBACKER ABDULLA SAIT,
RESIDING AT SKYLINE IMPERIAL GARDENS,
LORDS 20-B, STADIUM LINK ROAD, KALOOR DESOM,
PALARIVATTOM P.O, ELAMKULAM VILLAGE,
KANAYANNUR TALUK, ERNAKULAM DISTRICT,
PIN - 682025
2 RASHEEDA SULAIMAN
AGED 67 YEARS
W/O SULAIMAN ABOOBAKER SAIT,
RESIDING AT SKYLINE IMPERIAL GARDENS,
LORDS 20-B, STADIUM LINK ROAD, KALOOR DESOM,
PALARIVATTOM P.O, ELAMKULAM VILLAGE,
KANAYANNUR TALUK, ERNAKULAM DISTRICT,
REPRESENTED BY HER POWER OF ATTORNEY -
SULAIMAN ABOOBACKER SAIT, AGED 81 YEARS,
S/O. ABOOBACKER ABDULLA SAIT,
RESIDING AT SKYLINE IMPERIAL GARDENS,
LORDS 20-B, STADIUM LINK ROAD, KALOOR DESOM,
PALARIVATTOM P.O, ELAMKULAM VILLAGE,
KANAYANNUR TALUK, ERNAKULAM DISTRICT,
PIN - 682 025
BY ADVS.
ARUN KUMAR.P
THIYYANNOOR RAMAKRISHNAN
AMBIKA RADHAKRISHNAN
KAVYA SURESH
WP(C) NO. 14245 OF 2025
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2025:KER:29796
RESPONDENTS :
1 KOCHI MUNICIPAL CORPORATION
REPRESENTED BY ITS SECRETARY,
CORPORATION OFFICE, ERNAKULAM, KOCHI,
PIN - 682011
2 THE SECRETARY,
KOCHI MUNICIPAL CORPORATION,
CORPORATION OFFICE, ERNAKULAM, KOCHI,
PIN - 682011
3 THE PRINCIPAL SECRETARY TO GOVERNMENT,
DEPARTMENT OF LOCAL SELF GOVERNMENT INSTITUTIONS,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
4 M/S. POPULAR VEHICLES AND SERVICES LTD.,
REPRESENTED BY ITS MANAGING DIRECTOR,
KUTTUKARAN CENTRE, MAMANGALAM,
EDAPPPALLY SOUTH VILLAGE, KANAYANNUR TALUK,
ERNAKULAM DISTRICT, PIN - 682025
BY SMT.JASMIN M.M, GOVERNMENT PLEADER
BY SRI.ARUN ANTONY, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 14245 OF 2025
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BECHU KURIAN THOMAS, J.
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W.P.(C).No.14245 of 2025
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Dated this the 7th day of April, 2025
JUDGMENT
Petitioners challenge demand notices issued in respect of property
tax for the period from 2014-15 onwards. The date of demand notices is
27.03.2025. This Court has already reserved the judgment in series of writ
petitions questioning retrospective levy of property tax in the buildings
falling within the jurisdiction of the Kochi Municipal Corporation. The
questions raised in this writ petition though includes challenge against the
retrospective levy, still stands on a slightly different footing. One of the
issues in the instant case is as to whether property tax could be levied for
a building which petitioners allege was not in existence atleast for some
period. Another contention raised is whether a temporary building can be
imposed with property tax?
2. I have heard Sri.Arun Kumar P., the learned counsel for the
petitioners, Sri.Arun Antony, the learned Standing Counsel for the
respondent Corporation as well as Smt.Jasmin M.M., the learned
Government Pleader.
3. According to the petitioners, their land was leased to the 4 th
respondent, who after vacating the property, demolished the building.
WP(C) NO. 14245 OF 2025
2025:KER:29796
Thereafter a fresh lease was granted to another, who have constructed a
new building and hence for some period of time, there was no building
which disentitles levy of property tax. Since the question whether the
building was in existence or not is a factual dispute, I am of the view that
the petitioners ought to pursue the statutory remedies, in accordance with
law.
4. The learned counsel for the petitioners in this context
submitted that the statutory deposit may be avoided since the amount has
been demanded from 2014-15 onwards. Considering the aforesaid
submission, I am of the view that if the petitioners prefer any appeal
against Ext.P7 series of demand notices and deposits the property tax
demanded therein for the period from 2022-23 onwards, in respect of all
the demand notices, the appellate authority shall accept the appeal, if it is
filed within time and pass appropriate orders, in accordance with law. The
statutory deposit required under Section 509(ii) of the Act shall stand
confined only for the tax demanded from the period 2022-23 onwards.
The appellate authority shall, if the aforesaid amount is deposited, consider
all questions raised in the appeal.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS, JUDGE
RKM
WP(C) NO. 14245 OF 2025
2025:KER:29796
APPENDIX OF WP(C) 14245/2025
PETITIONERS' EXHIBITS :
EXHIBIT P1 TRUE COPY OF THE REGISTERED LEASE
AGREEMENT EXECUTED BY PETITIONERS
EXHIBIT P2 TRUE COPY OF THE NOTICE FOR VACATING THE
LEASED PREMISES DATED 27.01.2023 ISSUED BY
THE 4TH RESPONDENT TO THE PETITIONERS
INTIMATING VACATING OF THE PREMISES
EXHIBIT P3 TRUE COPY OF THE REGISTERED LEASE
AGREEMENT BEARING NO. 1906/1/2023 OF
EDAPPALLY SRO EXECUTED BY PETITIONERS WITH
THE M/S. LUXON MOTORS PVT. LTD
EXHIBIT P4 TRUE COPY OF THE BUILDING PERMIT ISSUED BY
THE 1ST RESPONDENT IN THE NAME OF
PETITIONERS DATED 22.01.2024 BEARING NO.
BA/1001/3196/2023
EXHIBIT P5 TRUE COPY OF THE OCCUPANCY CERTIFICATE
ISSUED BY THE 1ST RESPONDENT IN THE NAME
OF THE PETITIONERS DATED 23.04.2024
BEARING NO. BA/1001/3196/2023
EXHIBIT P6 TRUE COPY OF THE PROPERTY TAX RECEIPT
ISSUED BY THE 1ST RESPONDENT BEARING NO.
R-C070100-24037858 DATED 24.05.2024 WITH
RESPECT TO BUILDING NO. 3303/A FOR THE
PERIOD 2024-2025
EXHIBIT P6A TRUE COPY OF THE PROPERTY TAX RECEIPT
ISSUED BY THE 1ST RESPONDENT BEARING NO.
R-C070100-24037865 DATED 24.05.2024 WITH
RESPECT TO BUILDING NO. 3303/A1 FOR THE
PERIOD 2024-2025
EXHIBIT P6B TRUE COPY OF THE PROPERTY TAX RECEIPT
ISSUED BY THE 1ST RESPONDENT BEARING NO.
R-C070100-24037869 DATED 24.05.2024 WITH
RESPECT TO BUILDING NO. 3303/A2 FOR THE
PERIOD 2024-2025
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EXHIBIT P6C TRUE COPY OF THE PROPERTY TAX RECEIPT
ISSUED BY THE 1ST RESPONDENT BEARING NO.
R-C070100-24037873 DATED 24.05.2024 WITH
RESPECT TO BUILDING NO. 3303/A3 FOR THE
PERIOD 2024-2025
EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE BEARING NO.
40169020011472 ISSUED BY THE 1ST
RESPONDENT WITH RESPECT TO BUILDING
BEARING NO. 4061/A
EXHIBIT P7A TRUE COPY OF THE DEMAND NOTICE BEARING NO.
40169020011471 ISSUED BY THE 1ST
RESPONDENT WITH RESPECT TO BUILDING
BEARING NO. 4061/A1
EXHIBIT P7B TRUE COPY OF THE DEMAND NOTICE BEARING NO.
40169020011470 ISSUED BY THE 1ST
RESPONDENT DATED NIL WITH RESPECT TO
BUILDING BEARING NO. 4061/A2
EXHIBIT P7C TRUE COPY OF THE DEMAND NOTICE BEARING NO.
40169020011469 ISSUED BY THE 1ST
RESPONDENT DATED NIL WITH RESPECT TO
BUILDING BEARING NO. 4061/A3
EXHIBIT P7D TRUE COPY OF THE DEMAND NOTICE BEARING NO.
40169020011472 ISSUED BY THE 1ST
RESPONDENT DATED NIL WITH RESPECT TO
BUILDING BEARING NO. 4061/B
EXHIBIT P7E TRUE COPY OF THE DEMAND NOTICE BEARING NO.
401690200571473 ISSUED BY THE 1ST
RESPONDENT DATED NIL WITH RESPECT TO
EXHIBIT P8 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT IN WP(C) NO. 40660/2016 AND
CONNECTED CASES DATED 16.03.2023
EXHIBIT P9 TRUE COPY OF THE GOVERNMENT ORDER NO.
540/2019 DATED 06.03.2019
