Kerala High Court
M/S.Synthetie Industries Ltd vs State Of Kerala on 20 February, 2025
2025:KER:14645
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.M.MANOJ
THURSDAY, THE 20TH DAY OF FEBRUARY 2025/1ST PHALGUNA,1946.
WP(C) NO. 5661 OF 2016
PETITIONER:
M/S.SYNTHETIE INDUSTRIES LTD.,
SYNTHITE VALLEY, KADAYIRUPPU,
KOLENCHERY-682 311, ERNAKULAM,
REPRESENTED BY ITS MANAGING DIRECTOR,
SHRI.GEORGE PAUL.
BY ADVS.
SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.BENNY THOMAS
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY,
THE LOCAL SELF GOVERNMENT DEPARTMENT,
THIRUVANANTHAPURAM - 695 001.
2 AIKARANAD GRAMA PANCHAYATH
REPRESENTED BY ITS SECRETARY,
KADAYIRUPPU, ERNAKULAM - 682 311.
BY ADVS.
SRI.BLAZE K.JOSE - SC (FOR R2)
SRI.NIKHIL SANJAY
SRI.AIRINE JOBY
SMT.K.R.DEEPA,SPECIAL GP - R1
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 20.02.2025, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
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WP(C) NO. 5661 OF 2016 2
JUDGMENT
(Dated this the 20th day of February, 2025
The issue involved in this writ petition is the
alleged excess payment with respect to a revision of
building tax by the 2nd respondent Panchayat, which is to
be refunded to the petitioner. Additionally, the petitioner
seeks a direction to correct the software in accordance
with the G.O.s issued by the Government, as per Exts. P6
and P10.
2. This matter was already considered by
this Court, and on the ground that the respondents had
not filed any counter affidavit, an ex parte order was
passed by judgment dated 08.06.2023. Thereafter, the
Panchayat filed a revision petition, and the revision was
allowed by order dated 18.11.2024.
3. Now, the matter has come up for
consideration today. The learned counsel appearing for
the Panchayat, as well as the learned Special Government
Pleader, submitted that the petitioners have already
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preferred an appeal before the appellate forum, which is
still pending. Due to the stay obtained by the petitioner,
the appeals cannot be considered at this time. The
petitioner relies on the G.O.s issued by the Government as
per Exts. P6 and P10. The only prayer sought by the
petitioner is for the consideration of their appeal in
accordance with Exts. P6 and P10, and for subsequent
steps to be taken to correct the software and recalculate
the tax in accordance with the directions in Exts. P6 and
P10.
4. Considering the prayers sought in the writ
petition as well as the arguments presented across the
Bar, I find that there is no unreasonable prayer sought in
the writ petition. Accordingly, the writ petition is allowed
to the extent of directing the appellate body to consider
the appeal preferred by the petitioner in accordance with
Exts. P6 and P10.
5. At this point of time, the learned
Government Pleader also mentioned that further orders
were passed by the Government in 2019, which are in
favor of the petitioners. The petitioner shall also produce
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those orders before the appellate forum for consideration
of the appeals. While assessing the tax as per the G.O.s in
Exts. P6 and P10, and the subsequent order passed in
2019, the new construction, as submitted by the learned
counsel for the Panchayat, shall also be assessed in
accordance with the directions in those government
orders. After ascertaining the nature of such construction,
appropriate orders shall be passed on appeal within a
period of three months from the date of receipt of copy of
this judgment.
6. On considering the appeal, if the appellate
authority finds that any excess amount has been collected
from the petitioner, it shall be refunded within a further
period of one month. While hearing the appeal, the
petitioner shall be afforded an opportunity to be heard.
Needless to say, while assessing the constructions
within the compound of the petitioner, the petitioner shall
cooperate.
Sd/-
P.M.MANOJ
JUDGE
mea
2025:KER:14645
APPENDIX OF WP(C) 5661/2016
PETITIONER EXHIBITS
P1- TRUE COPY OF THE LETTER DATED 23.03.2015 ISSUED
BY THE 2ND RESPONDENT TO THE PETITIONER.
P2- TRUE COPY OF THE DEMAND NOTICE DATED 29.06.2014
ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER
COMPANY FOR BUILDING NO.10/505.
P2(A)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/506.
P2(B)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/507.
P2(C)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/508.
P2(D)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/509.
P2(E)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/510.
P2(F)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/511.
P2(G)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/512.
P2(H)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/513.
P2(I)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/514.
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P2(J)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/515.
P2(K)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/516.
P2(L)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/517.
P2(M)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/518.
P2(N)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/519.
P2(O)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/520.
P2(P)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/521.
P2(Q)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/522.
P2(R)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/523.
P2(S)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/524.
P2(T)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/525.
P2(U)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
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PETITIONER COMPANY FOR BUILDING NO.10/526.
P2(V)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/527.
P2(W)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/528.
P2(X)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/529.
P2(Y)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/531.
P2(Z)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/532.
P2(AA)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/533.
P2(AB)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/534.
P2(AC)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/535.
P2(AD)- TRUE COPY OF THE DEMAND NOTICE DATED
29.06.2014 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER COMPANY FOR BUILDING NO.10/536.
P3- TRUE COPY OF THE APPEAL DATED 23.04.2015 FILED
BY THE PETITIONER COMPANY BEFORE THE STANDING
COMMITTEE OF FINANCE OF THE 2ND RESPONDENT.
P4- TRUE COPY OF THE RECEIPT DATED 23.04.2015
ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.
P5- TRUE COPY OF THE COVERING LETTER DATED
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31.03.2015 ISSUED BY THE PETITIONER COMPANY TO THE
2ND RESPONDENT.
P6- TRUE COPY OF THE ORDER DATED 27.04.2015 ISSUED
BY THE 1ST RESPONDENT TO GRAMA PANCHAYATH,
MUNICIPALITIES/MUNICIPAL CORPORATIONS.
P7- TRUE COPY OF THE LETTER DATED 27.05.2015 FILED
BY THE PETITIONER COMPANY BEFORE THE 2ND
RESPONDENT.
P8- TRUE COPY OF THE LETTER DATED 07.09.2015 FILED
BY THE PETITIONER COMPANY BEFORE THE 2ND
RESPONDENT.
P9- TRUE COPY OF THE LETTER DATED 22.09.2015 FILED
BY THE PETITIONER COMPANY TO THE 2ND RESPONDENT.
P10- TRUE COPY OF THE ORDER DATED 16.12.2015 ISSUED
BY THE 1ST RESPONDENT TO THE PANCHAYATS.
