Kerala High Court
Ashok Kumar.P vs State Of Kerala on 7 January, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) NO. 44888 OF 2024
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 7TH DAY OF JANUARY 2025 / 17TH POUSHA, 1946
WP(C) NO. 44888 OF 2024
PETITIONERS :
1 ASHOK KUMAR.P
AGED 64 YEARS, S/O.K.PADMANABHAN NAIR,
NEDUMBILLIL KRISHNAKRIPA, THODUPUZHA PO,
IDUKKI DISTRICT, PIN - 685584
2 UMA DEVI
AGED 64 YEARS
W/O.ASHOK KUMAR.P, NEDUMBILLIL KRISHNAKRIPA,
THODUPUZHA PO, IDUKKI DISTRICT,
PIN - 685584
BY ADVS.
K.MOHANAKANNAN
THUSHARA D.S.
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT,
REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 THE DISTRICT COLLECTOR
COLLECTORATE IDUKKI, KUYILIMALA,
PAINAV P.O., IDUKKI, PIN - 685603
3 THE REVENUE DIVISIONAL OFFICER
TALUK OFFICE, THODUPUZHA, IDUKKI,
PIN - 685484
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4 THE TAHSILDAR
TALUK OFFICE, THODUPUZHA, IDUKKI,
PIN - 685484
5 THE VILLAGE OFFICER
OFFICE OF THE VILLAGE OFFICE,
THODUPUZHA, IDUKKI, PIN - 685484
6 JAYAN PRABHAKARAN
S/O.PRABHAKARAN NAIR, KURUMBAYI HOUSE,
KARIMANNOOR PO, THODUPUZHA, IDUKKI,
PIN - 685484
BY SRI. PRAVEEN H.
BY SMT.DR. THUSHARA JAMES, SENIOR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 07.01.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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BECHU KURIAN THOMAS, J.
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W.P.(C).No.44888 of 2024
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Dated this the 7th day of January, 2025
JUDGMENT
Petitioners are the owners of 12.54 Ares of land in Survey
No.152/7/2-2-2 of Thodupuzha Village. They allege that pursuant to a
lease of the property to the 4 th respondent, a temporary shed was
constructed by the said lessee to conduct an open market. After
completion of construction, petitioners were assessed to building tax
under the Kerala Building Tax Act, 1975 (for short, 'the Act') as per
Ext.P3, for an amount of Rs.1,94,000/-. Pursuant to a notice of
assessment, petitioners filed an objection which was dismissed against
which Ext.P6 was preferred. The said appeal was dismissed by Ext.P8
order as early as on 06.10.2022. Thereafter, petitioner paid the entire
amount of tax assessed. After the lapse of more than two years and
three months, this writ petition has been preferred challenging Ext.P8
order.
2. I have heard Sri.Praveen H., the learned counsel for the
petitioner as well as Smt.Dr.Thushara James, the learned Senior
Government Pleader.
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3. Petitioners have approached this Court belatedly after
acquiescing into the order of assessment of building tax. Though the
impugned order of the Appellate Authority is strictly not a speaking order,
considering the circumstance that petitioner has already paid the entire
tax assessed and taking note of the circumstances that petitioner had
nowhere raised a contention that his building is not one susceptible to
building tax as now claimed, I am of the view that the writ petition, at
this belated stage cannot be entertained.
4. Notwithstanding the above, the contention that the building
is a temporary structure not exigible to tax, though impressive on the
first blush, on a deeper scrutiny, this Court notices that under Section
2(e) of the Act, what is excluded from the definition of the word building
is a portable shelter or a shed constructed principally of mud, bamboos,
leaves, grass or thatch or a latrine which is not attached to the main
structure. Nowhere in the objection filed by the petitioner was any
contention taken that the building was constructed principally of mud,
bamboos, leaves, grass or thatch. The averment that the building is a
temporary structure, is too vague a pleading and it is insufficient to
exclude the construction in question from the purview of the term building
as defined in Section 2(e) of the Act. Therefore, on merits also, I do not
find any reason to entertain this writ petition.
5. Further, in view of the decision in Siyavudeen v. State of
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Kerala [2012 (1) KLT 559], since the petitioner had not pursued the
statutory remedies available under Section 13 of the Act, this writ petition
under Article 226, at this belated stage is not even maintainable.
Accordingly, this writ petition is dismissed.
Sd/-
BECHU KURIAN THOMAS, JUDGE
RKM
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APPENDIX OF WP(C) 44888/2024
PETITIONERS' EXHIBITS :
Exhibit P1 TRUE COPY OF THE BASIC TAX RECEIPT DATED
28-4-2023
Exhibit P2 TRUE COPY OF THE LICENCE AGREEMENT
EXECUTED BETWEEN THE PETITIONERS AND
THE 4TH RESPONDENT IN THIS REGARD DATED
27-8-2020
Exhibit P3 TRUE COPY OF THE NOTICE ISSUED BY THE
TAHSILDAR VIDE REF.NO.C5-2843/2021 DATED
29-9-2021
Exhibit P4 TRUE COPY OF THE OBJECTION SUBMITTED
BY THE PETITIONERS BEFORE THE 4 TH
RESPONDENT DATED 23-10- 2021 ALONG WITH
COPY OF THE ACKNOWLEDGEMENT RECEIPT ISSUED
BY THE OFFICE OF THE 4 TH RESPONDENT DATED
23-10- 2021
Exhibit P5 TRUE COPY OF THE LETTER NO.C5-2843/2021
DATED 18-11-2021
Exhibit P6 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONERS BEFORE THE 3 RD RESPONDENT
DATED 25-3-2022
Exhibit P7 TRUE COPY NOTICE VIDE REF. NO.C5-
2843/2021 DATED 12.9.2022
Exhibit P8 TRUE COPY OF THE ORDER RDOIDK/678/ 2022-B1
DATED 6-10-2022 OF THE REVENUE DIVISIONAL
OFFICER
Exhibit P9 TRUE COPY OF THE RECEIPT
NO.KL06040612709/2023 DATED 18-10-2023 AT
THE VILLAGE OFFICE THODUPUZHA
