Citation : 2025 Latest Caselaw 506 Ker
Judgement Date : 2 July, 2025
2025:KER:48322
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
WEDNESDAY, THE 2ND DAY OF JULY 2025 / 11TH ASHADHA, 1947
WP(C) NO. 2858 OF 2016
PETITIONER/S:
1 M/S GANESH TRADERS
A PARTNERSHIP FIRM, REPRSENTED BY ITS MANAGING PARTNER,
VIJAYSINH PADAMSHI, ROOM NO.5, CORPORATION BUILDING,
BIG BAZAAR, KOZHIKODE-673001
[IS DELETED AS PER ORDER DATED 04.02.2025 IN WP(C)
2858/2016]
2 KUNNATH BALAKRISHNAN
AGED 84 YEARS, S/O KUNNATH APPU,
ROOM NO.1, CORPORATION BUILDING,
BIG BAZAAR, KOZHIKODE-673001.
3 SUPPL.P3:SATHEESH KUMAR .K
AGED 56 YEARS, S/O SIVADAS,
"FIELD VIEW", KUNNATH HOUSE, THONDAYAD, P.0.
CHEVARAMBALAM, CALICUT -673 017,
PRESENTLY DOING BUSINESS AT ROOM NO.1, BUILDING NO.61-
9182/A, BIG BAZAAR, CALICUT -673 001
[IS IMPLEADED AS PER ORDER DATED 5.11.2024 IN IA/2024
IN WP(C) 2858/2016]
BY ADVS.
SHRI.SRINATH GIRISH
SRI.P.JERIL BABU
SMT.PRASUDHA.S
RESPONDENT/S:
1 KOZHIKODE MUNICIPAL CORPORATION
REPRESENTED BY ITS SECRETARY,
BEACH ROAD, KOZHIKODE-673002.
WP(C) NO. 2858 OF 2016
2025:KER:48322
2
2 STANDING COMMITTEE FOR FINANCE AND TAXATION
REPRESENTED BY ITS CHAIRPERSON,
KOZHIKODE MUNICIPAL CORPORATION,
BEACH ROAD, KOZHIKODE-673002.
BY ADVS.
SMT.BINDUMOL JOSEPH
SHRI.SRIVIDYA K
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
02.07.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 2858 OF 2016
2025:KER:48322
3
JUDGMENT
Petitioners approached this Court aggrieved by Exts. P9
and P10 notices issued by the Secretary of the respondent
Corporation. By Exts. P9 and P10, the Corporation demanded
that the petitioners shall pay arrears of enhanced license fee,
deposit, penalty and service tax, failing which the licenses will
be cancelled and the rooms occupied by the petitioners will be
taken over. The main contention raised in the writ petition is
that, the petitioners had filed separate appeals against the
enhancement of rent and by judgment in O.P No.2188 of 1994
dated 03.12.2002, this Court had directed the Standing
Committee for Finance to consider the appeals and pass final
orders. However, the appeals were not disposed of. This
contention is refuted by the Corporation in its counter affidavit.
Corporation has stated that, the Standing Committee on Tax and
Finance heard the petitioners and by decision No.12 dated
01.10.2015, the Council decided to increase 20% of the license
fee in every three years from the date of renewal of the license.
However, there is no case for the corporation that, the decision
taken in the appeals was communicated to the petitioners.
Petitioners vehemently denied that any decision was taken by WP(C) NO. 2858 OF 2016 2025:KER:48322
the Standing Committee. If a decision was taken by the Standing
Committee as directed by this Court in Ext. P1 judgment and
was communicated to the petitioners, the petitioners could have
availed statutory remedies to challenge the decision. By not
communicating the decision, the opportunity of the petitioners
to avail statutory remedies was virtually denied. Therefore, I
deem it appropriate to direct the Standing Committee for Tax of
the respondent corporation to take up the appeals of the
petitioners afresh, provide an opportunity of hearing to them
and to take a fresh decision in the matter. This shall be,
however, subject to condition that the petitioners shall deposit
an amount of Rs.1 lakh each within two weeks from the date of
issuance of the copy of the judgment. Petitioners shall be free to
submit supplementary memorandums to the Standing
Committee raising all the grievances. A fresh decision shall be
taken by the Standing Committee within a period of three
months from the date of receipt of a copy of this judgment.
Decision taken by the Committee shall be communicated to the
petitioners. Till a fresh decision is taken coercive steps shall not
be taken against the petitioners on the basis of Exts. P9 and P10
notices.
WP(C) NO. 2858 OF 2016 2025:KER:48322
2. Direction to make deposits has been issued
taking note of the fact that the Corporation, which is a public
authority was not able to recover the arrears it claims for nearly
a decade on account of the pendency of this writ petition. If the
petitioners fail to make the deposits within two weeks from the
date of issuance of a copy of this judgment, the Corporation will
not be bound to follow the directions issued.
The writ petition is disposed of as above. Contentions
on merits are left open.
Sd/-
S.MANU JUDGE ANK WP(C) NO. 2858 OF 2016 2025:KER:48322
APPENDIX OF WP(C) 2858/2016
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE JUDGMENT DATED 3.12.2002 PASSED BY THE HON'BLE COURT IN OP NO.2188 OF 1994.
EXHIBIT P2 TRUE COPY OF THE NOTES OF ARGUMENT FILED BY THE IST PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 20.8.2013 ISSUED BY THE IST RESPONDENT TO THE PETITIONERS.
EXHIBIT P4 TRUE COPY OF THE REPLY DATED 23.9.2013 SENT BY THE PETITIONERS TO THE IST RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 11.3.2015 ISSUED BY THE IST RESPONDENT TO THE PETITIONER.
EXHIBIT P6 TRUE COPY OF THE REPLY SENT BY THE IST PETITIONER TO THE IST RESPONDENT DATED 7.5.2015.
EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 1.8.2015 ISSUED BY THE REVENUE OFFICER OF THE IST RESPONDENT TO THE IST PETITIONER. EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 1.8.2015 ISSUED BY THE REVENUE OFFICE OF THE IST RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P9 TRUE COPY OF THE NOTIE DATED 18.11.2015 ISSUED BY THE IST RESPONDENT TO THE IST PETITIONER.
EXHIBIT P10 TRUE COPY OF THE NOTICE DATED 19.11.2015 ISSUED BY THE IST RESPONDENT TO THE IST PETITIONER.
EXHIBIT P11 TRUE COPY OF THE REPLY DATED 9.12.2015 SUBMITTED BY THE IST PETITIONER TO THE IST RESPONDENT.
EXHIBIT P13 TRUE COPY OF THE REPLY DATED 9.12.2015 SUBMITTED BY THE 2ND PETITIONER TO THE IST RESPONDENT.
EXHIBIT P14 TRUE COPY OF THE INTIMATION SENT BY THE 1ST RESPONDENT DATED 10.06.2016. WP(C) NO. 2858 OF 2016 2025:KER:48322
EXHIBIT P15 TRUE COPY OF THE NOTICE ISSUED TO THE 1ST PETITIONER DATED 05.09.2016. EXHIBIT P16 TRUE COPY OF THE NOTICE ISSUED TO THE 2ND PETITIONER DATED 05.09.2016. EXHIBIT P17 TRUE COPY OF THE APPLICATION FOR SEEKING INFORMATION DATED 02.08.2016.
EXHIBIT P18 TRUE COPY OF THE INFORMATION RECEIVED AS FILE NO.A30/A32(G)/76390/16 DATED 11.08.2016 EXHIBIT P19 TRUE COPY OF THE LETTER DATED 01.10.2016 SENT TO THE 1ST RESPONDENT.
EXHIBIT P20 TRUE COPY OF THE CHEQUE DATED 05.10.2016.
EXHIBIT P21 TRUE COPY OF THE RECEIPT NO.96827 DATED 05.10.2016 GIVEN BY THE 1ST RESPONDENT. EXHIBIT P22 TRUE COPY OF THE LETTER DATED 01.10.2016 SENT TO THE 1ST RESPONDENT.
EXHIBIT P23 TRUE COPY OF THE CHEQUE DATED 01.10.2016.
EXHIBIT P24 TRUE COPY OF THE RECEIPT NO.96533 DATED 05.10.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P25 A TRUE COPY OF THE PROCEEDINGS OF THE DEPUTY SECRETARY OF THE KOZHIKODE MUNICIPAL CORPORATION DATED 14-10-2020 GRANTING THE LICENCE FOR ROOM NO.1 IN BUILDING NO.61-9182/A, BIG BAZAAR, CALICUT, TO K. SATHEESH KUMAR EXHIBIT P26 A TRUE COPY OF THE LICENCE AGREEMENT DATED 27-10-2020 EXECUTED BETWEEN THE DEPUTY SECRETARY, KOZHIKODE MUNICIPAL CORPORATION AND K. SATHEESH KUMAR WITH RESPECT TO ROOM NO.1 IN BUILDING NO.61- 9182/A, BIG BAZAAR, CALICUT EXHIBIT P27 A TRUE COPY OF THE RECEIPT DATED 14-11- 2024 ISSUED BY THE SECRETARY, KOZHIKODE MUNICIPAL CORPORATION, IN RESPECT OF ROOM NO.5 EXHIBIT P28 A TRUE COPY OF THE RECEIPT DATED 02-11- 2024 ISSUED BY THE SECRETARY, KOZHIKODE MUNICIPAL CORPORATION, IN RESPECT OF ROOM NO.1
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