Abdul Nazeer.A.A vs Corporation Of Thrissur
2025 Latest Caselaw 4719 Ker

Kerala High Court

Abdul Nazeer.A.A vs Corporation Of Thrissur on 4 March, 2025

                                             2025:KER:19484



           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

        THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON

 TUESDAY, THE 4TH DAY OF MARCH 2025 / 13TH PHALGUNA, 1946

                   WP(C) NO. 12865 OF 2019

PETITIONER:

          ABDUL NAZEER.A.A., AGED 46 YEARS,
          S/O.ABDUL KHADAR, ADAKKAPARAMBIL HOUSE,
          UNITY ROAD, EAST FORT P.O.,
          THRISSUR, PIN-680005.


          BY ADVS.
          SRI.JOY GEORGE
          SMT.PRAICY JOSEPH
          SRI.VINO JOSE
          SMT.TANYA JOY




RESPONDENTS:

    1     CORPORATION OF THRISSUR,
          REPRESENTED BY THE SECRETARY,
          THRISSUR MUNICIPAL CORPORATION,
          MUNICIPAL OFFICE, THRISSUR, PIN-680001.

    2     THE REVENUE OFFICER,
          THRISSUR MUNICIPAL CORPORATION,
          MUNICIPAL OFFICE, THRISSUR, PIN-680001.

    3     THE TOWN PLANNING OFFICER,
          THRISSUR MUNICIPAL CORPORATION,
          MUNICIPAL OFFICE, THRISSUR, PIN-680001.
 W.P.(C)Nos.12865 of 2019
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OTHER PRESENT:

            BY ADV.SRI. SANTHOSH P.PODUVAL, SC, THRISSUR
            CORPORATION


     THIS    WRIT   PETITION   (CIVIL)   HAVING    COME   UP   FOR
ADMISSION ON 04.03.2025, ALONG WITH WP(C).38347/2024, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)Nos.12865 of 2019
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           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

        THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON

 TUESDAY, THE 4TH DAY OF MARCH 2025 / 13TH PHALGUNA, 1946

                   WP(C) NO. 38347 OF 2024

PETITIONER:

          ABDUL NAZEER A.A., AGED 51 YEARS,
          S/O. ABDUL KHADER, ADACKAPARAMBIL HOUSE,
          UNITY ROAD, EAST FORT P.O.,
          THRISSUR, PIN - 680005.


          BY ADVS.
          S.SHANAVAS KHAN
          JOY GEORGE
          PRAICY JOSEPH
          TANYA JOY




RESPONDENTS:

    1     THE THRISSUR MUNICIPAL CORPORATION,
          MUNICIPAL OFFICE, THRISSUR,
          REPRESENTED BY ITS SECRETARY, PIN - 680001.

    2     THE SECRETARY,
          THRISSUR MUNICIPAL CORPORATION,
          MUNICIPAL OFFICE, THRISSUR, PIN - 680001.

    3     THE TOWN PLANNING OFFICER,
          TOWN PLANNING DEPARTMENT, THRISSUR MUNICIPAL
          CORPORATION, THRISSUR, PIN - 680001.
 W.P.(C)Nos.12865 of 2019
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    4    THE REVENUE OFFICER,
         THRISSUR MUNICIPAL CORPORATION,
         MUNICIPAL OFFICE, THRISSUR, PIN - 680001.


         BY ADV SRI.SANTHOSH P.PODUVAL, SC, THRISSUR
         CORPORATION


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 04.03.2025, ALONG WITH WP(C).12865/2019, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)Nos.12865 of 2019
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                             JUDGMENT

[WP(C) Nos.12865/2019, 38347/2024]

These two writ petitions are at the instance of the

same petitioner seeking to challenge the demand of

property tax under the provisions of the Kerala

Municipalities Act, with respect to a building constructed by

him by treating the same as unauthorized.

2. I have heard Sri.Joy George, the learned

counsel for the petitioner and Sri.Santhosh P.Poduval, the

learned counsel for the respondent Corporation.

3. The petitioner contends that the building in

question was constructed on the basis of a valid building

permit and an occupancy certificate was also obtained by

him. He contends that property tax was being satisfied as

evidenced by Ext.P3 series in W.P.(C)No.12868 of 2019.

Admittedly, on top of the two storied building, the petitioner

put up an additional-temporary construction-according to

him, by using temporary sheets. The respondent-

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Corporation conclude that the afore additional construction

was without authorisation and hence treated the entire

construction including the entire building as unauthorized.

4. Sri.Santhosh P.Poduval, the learned counsel

for the corporation would also say that the additional

construction was covered on four sides and hence forming

part of the building in question. As against the notices

issued seeking demolition of the unauthorized construction

(Ext.P4) Appeal No.33/2019 is seen presented by the

petitioner herein before the Tribunal for Local Self

Government Institutions, Thiruvananthapuram.

5. The learned Tribunal issued Ext.P5 orders of

stay dated 19.02.2019, staying the proposed demolition as

per Ext.P4 proceedings of the Corporation.

6. It is on the afore basis that through Ext.P6 in

W.P.(C)No.12865 of 2019 and Ext.P8 in W.P(C)No.38347 of

2024, respondent Corporation have sought to demand

property tax by treating the building as unauthorised. The

afore demand of property tax is the subject matter of

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challenge in these writ petitions. I notice that the question

as to whether the building in question is unauthorized or

not, with reference to the proceedings at Ext.P4 in W.P.

(C)No.12865 of 2019 is being considered by the Tribunal in

Appeal No.33/2019, which is stated to be pending even as

on date.

7. In such circumstances, I am of the opinion

that, these writ petitions can be disposed of directing the

final disposal of the afore appeal and directing the coercive

proceedings pursuant to the demand Property Tax, as

noticed earlier, to be kept in abeyance.

Resultantly, these writ petitions would stand

disposed of as under:

i. The Tribunal for Local Self Government

Institutions, Thiruvananthapuram to

finally dispose of Appeal No.33/2019, as

expeditiously as possible, at any rate, within

a period of six weeks from today.

        ii.     Ext.P6 in W.P.(C)No.12865 of 2019 and

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Ext.P8 in 3824 of 2024 to be kept in

abeyance, till the Tribunal disposes of the

appeal as above.

Sd/-

                               HARISANKAR V. MENON
                                     JUDGE
ANA

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               APPENDIX OF WP(C) 12865/2019

PETITIONER EXHIBITS

EXHIBIT P1            THE PHOTOCOPY OF THE BUILDING PERMIT

NO.DW4/BA/515/08-09 DATED 13/08/2009

EXHIBIT P2 THE PHOTOCOPY OF THE OCCUPANCY CERTIFICATE NO.DW4/BA/515/08-09 DATED 25/10/2011

EXHIBIT P3 THE TRUE COPIES OF THE TAX PAID RECEIPTS FOR THE BUILDING BEARING NUMBERS VI/446/4/1(A), VI/446/4/1, VI/446/5, VI/446/6, VI/446/6/1, VI/446/6(2).

EXHIBIT P4 THE PHOTOCOPY OF THE FINAL ORDER NO.DW4/BA/515/08-09 DATED 21/12/2018 ISSUED BY THE 1ST RESPONDENT

EXHIBIT P5 THE PHOTOCOPY OF THE ORDER OF THE TRIBUNAL FOR LOCAL SELF GOVERNMENT INSTITUTIONS DATED 19/01/2019 IN I.A.NO.77/19 IN APPEAL NO.33/2019

EXHIBIT P6 THE TRUE COPY OF THE DEMAND NOTICE WITH COVERING LETTER DATED 26.11.2018

EXHIBIT P7 THE PHOTOCOPY OF THE STAY ORDER IN IA 25/2019 IN CC 1231/2019 DATED 28/02/2019 OF CDRF THRISSUR

EXHIBIT P8 THE PHOTOCOPY OF THE LEASE AGREEMENT EXECUTED BY THE PETITIONER AND ONE OF THE TENANT DATED 3.10.2017

EXHIBIT P9 THE PHOTOCOPY OF THE REGISTERED NOTICE DATED 6-10-2019 SUBMITTED BEFORE THE 1ST RESPONDENT.

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APPENDIX OF WP(C) 38347/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE BUILDING PERMIT NO.

DW4/BA/515/08-09 DATED 13/08/2009 ISSUED BY THE 2ND RESPONDENT

Exhibit P2 TRUE COPY OF THE OCCUPANCY CERTIFICATE DATED 25/10/2011 ISSUED BY THE 3RD RESPONDENT

Exhibit P3 TRUE COPY OF THE COMMUNICATION DATED 26/11/2018 OF THE 4TH RESPONDENT

Exhibit P4 TRUE COPY OF THE DEMAND NOTICE DATED 23/11/2018 ISSUED BY THE 2ND RESPONDENT

Exhibit P5 TRUE COPY OF THE ORDER NO.

DW4/BA/515/08-09 DATED 21/12/2018 OF THE 2ND RESPONDENT

Exhibit P6 TRUE COPY OF THE ORDER DATED 19/01/2019 IN I.A. NO. 77 OF 2019 IN APPEAL NO. 33/2019 OF THE HON'BLE TRIBUNAL FOR LOCAL SELF GOVERNMENT INSTITUTIONS, THIRUVANANTHAPURAM

Exhibit P7 TRUE COPY OF THE ORDER DATED 30/04/2019 IN W.P. (C) 12865/2019 OF THIS HON'BLE COURT

Exhibit P8 TRUE COPY OF THE DEMAND NOTICE DATED 25/09/2024 ISSUED BY THE 2ND RESPONDENT

Exhibit P9 TRUE COPIES OF THE RECEIPT DATED 11/12/2018 EVIDENCING THE REMITTANCE OF PROPERTY TAX FROM 2018 SECOND HALF

Exhibit P9(a) TRUE COPIES OF THE RECEIPT DATED 11/12/2018 EVIDENCING THE REMITTANCE OF

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PROPERTY TAX FROM 2018 SECOND HALF

Exhibit P9(b) TRUE COPIES OF THE RECEIPT DATED 11/12/2018 EVIDENCING THE REMITTANCE OF PROPERTY TAX FROM 2018 SECOND HALF

Exhibit P9(c) TRUE COPIES OF THE RECEIPT DATED 11/12/2018 EVIDENCING THE REMITTANCE OF PROPERTY TAX FROM 2018 SECOND HALF

Exhibit P10 TRUE COPY OF THE RECEIPTS DATED 16/12/2020 EVIDENCING THE PAYMENT OF TAX FROM THE FIRST HALF OF 2019 TO THE FIRST HALF OF 2020

Exhibit P10(a) TRUE COPY OF THE RECEIPTS DATED 16/12/2020 EVIDENCING THE PAYMENT OF TAX FROM THE FIRST HALF OF 2019 TO THE FIRST HALF OF 2020

Exhibit P10 (b) TRUE COPY OF THE RECEIPTS DATED 16/12/2020 EVIDENCING THE PAYMENT OF TAX FROM THE FIRST HALF OF 2019 TO THE FIRST HALF OF 2020

Exhibit P10 (c) TRUE COPY OF THE RECEIPTS DATED 16/12/2020 EVIDENCING THE PAYMENT OF TAX FROM THE FIRST HALF OF 2019 TO THE FIRST HALF OF 2020

Exhibit P10 (d) TRUE COPY OF THE RECEIPTS DATED 16/12/2020 EVIDENCING THE PAYMENT OF TAX FROM THE FIRST HALF OF 2019 TO THE FIRST HALF OF 2020

Exhibit P11 TRUE COPY OF THE RECEIPTS DATED 07/04/2021 EVIDENCING THE PAYMENT OF TAX FROM THE FIRST HALF OF 2021 TO ITS SECOND HALF

Exhibit P11(a) TRUE COPY OF THE RECEIPTS DATED 07/04/2021 EVIDENCING THE PAYMENT OF TAX

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FROM THE FIRST HALF OF 2021 TO ITS SECOND HALF

Exhibit P11(b) TRUE COPY OF THE RECEIPTS DATED 07/04/2021 EVIDENCING THE PAYMENT OF TAX FROM THE FIRST HALF OF 2021 TO ITS SECOND HALF

Exhibit P11(c) TRUE COPY OF THE RECEIPTS DATED 07/04/2021 EVIDENCING THE PAYMENT OF TAX FROM THE FIRST HALF OF 2021 TO ITS SECOND HALF

Exhibit P11(d) TRUE COPY OF THE RECEIPTS DATED 07/04/2021 EVIDENCING THE PAYMENT OF TAX FROM THE FIRST HALF OF 2021 TO ITS SECOND HALF

Exhibit P12 TRUE COPY OF THE RECEIPT DATED 12/04/2022 EVIDENCING THE PAYMENT OF TAX FOR THE FIRST AND SECOND HALF OF FINANCIAL YEAR 2022-2023

Exhibit P12(a) TRUE COPY OF THE RECEIPT DATED 12/04/2022 EVIDENCING THE PAYMENT OF TAX FOR THE FIRST AND SECOND HALF OF FINANCIAL YEAR 2022-2023

Exhibit P12(b) TRUE COPY OF THE RECEIPT DATED 12/04/2022 EVIDENCING THE PAYMENT OF TAX FOR THE FIRST AND SECOND HALF OF FINANCIAL YEAR 2022-2023

Exhibit P12(c) TRUE COPY OF THE RECEIPT DATED 12/04/2022 EVIDENCING THE PAYMENT OF TAX FOR THE FIRST AND SECOND HALF OF FINANCIAL YEAR 2022-2023

Exhibit P12(d) TRUE COPY OF THE RECEIPT DATED 12/04/2022 EVIDENCING THE PAYMENT OF TAX FOR THE FIRST AND SECOND HALF OF FINANCIAL YEAR 2022-2023

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Exhibit P13 TRUE COPY OF THE RECEIPT DATED 09/06/2023 EVIDENCING THE REMITTANCE OF TAX FOR THE FIRST AND 2ND HALF OF 2023-

Exhibit P13(a) TRUE COPY OF THE RECEIPT DATED 09/06/2023 EVIDENCING THE REMITTANCE OF TAX FOR THE FIRST AND 2ND HALF OF 2023-

Exhibit P13(b) TRUE COPY OF THE RECEIPT DATED 09/06/2023 EVIDENCING THE REMITTANCE OF TAX FOR THE FIRST AND 2ND HALF OF 2023-

Exhibit P13(c) TRUE COPY OF THE RECEIPT DATED 09/06/2023 EVIDENCING THE REMITTANCE OF TAX FOR THE FIRST AND 2ND HALF OF 2023-

Exhibit P 13(d) TRUE COPY OF THE RECEIPT DATED 09/06/2023 EVIDENCING THE REMITTANCE OF TAX FOR THE FIRST AND 2ND HALF OF 2023-

Exhibit P14 TRUE COPY OF THE EXCHANGE DEED N. 3240/2023 DATED 28/11/2023 OF THRISSUR SRO