Kerala High Court
Plant Lipids Pvt. Ltd vs State Of Kerala on 22 May, 2025
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WP(C) NO.8563 OF 2018 2025:KER:35271
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
THURSDAY, THE 22ND DAY OF MAY 2025 / 1ST JYAISHTA, 1947
WP(C) NO.8563 OF 2018
PETITIONERS:
PLANT LIPIDS PVT. LTD
KADAYIRUPPU, KOLENCHERRY,
ERNAKULAM-682311,
REPRESENTED BY ITS DIRECTOR MARIAM GEORGE.
BY ADV SRI.LEO LUKOSE
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY THE SECRETARY,
DEPARTMENT OF REVENUE, SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
2 THE TAHSILDAR,
KUNNATHUNADU TALUK,
PERUMBAVOOR-685 343.
3 VILLAGE OFFICER,
AIKKARANADU NORTH VILLAGE,
KOLENCHERY.
BY ADV GOVERNMENT PLEADER
OTHER PRESENT:
SMT JASMINE GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
22.05.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) NO.8563 OF 2018 2025:KER:35271
JUDGMENT
The petitioner, a private limited company, has filed the
captioned writ petition contending that proceedings for
assessment under the provisions of the Kerala Building Tax
Act, 1975 (hereinafter referred to as 'the Act') are being
initiated against the petitioner as evidenced by Ext.P1 series
of notices whereas the petitioner was entitled for exemption
since the petitioner is a factory by virtue of the various
provisions of the Act in question.
2. Sri.Leo Lukose, the learned counsel for the
petitioner, would also add that though the petitioner had filed
Ext.P2 series of objections to the show cause notices at
Ext.P1 series, without taking note of the entitlement for
exemption, which is only to be decided by the Government,
assessments have been finalised as evidenced by Ext.P3
series by the 2nd respondent herein. Hence, he submits that
the assessment orders may be set aside and the matter may
be directed to be considered by the Government, with
WP(C) NO.8563 OF 2018 2025:KER:35271
reference to the entitlement for exemption, with reference to
Section 3(2) of the Act.
3. Though Smt.Jasmine, the learned Government
Pleader, would contend that insofar as the assessment is
already completed, the remedy of the petitioner lies
elsewhere, I am of the opinion that insofar as the petitioner
had claimed exemption right from the very beginning itself,
the matter ought to have been referred for consideration by
the Government and insofar as this has not been done, the
matter requires a fresh consideration at the hands of the
Government in the light of various judgments of this Court
including Church of South India V. Tahsildar [1996 (1)
KLT 499].
In the result, this writ petition would stand allowed as
under:
(i) Ext.P3 series of assessment orders issued by the
2nd respondent are set aside.
(ii) The 2nd respondent is to refer the claim for
exemption raised by the petitioner for
consideration by the Government, as
WP(C) NO.8563 OF 2018 2025:KER:35271
expeditiously as possible, at any rate, within a
period of four months from the date of receipt of
a copy of this judgment.
(iii) The petitioner would also be entitled for an
opportunity of being heard.
(iv) The Government to decide the claim for
exemption in view of the provisions of the
Statute as well as the settled legal position,
within a further period of eight weeks thereafter.
Sd/-
HARISANKAR V. MENON
JUDGE
Skk//22.05.2025
WP(C) NO.8563 OF 2018 2025:KER:35271
APPENDIX OF WP(C) NO.8563 OF 2018
PETITIONER'S EXHIBITS:
EXHIBIT P1: TRUE COPY OF THE NOTICE NUMBERED AS G-5-
8763/2017 ISSUED BY THE 2ND RESPONDENT
DATED 29.08.2017
EXHIBIT P1(A): TRUE COPY OF THE NOTICE NUMBERED AS G-5-
9388/2017 ISSUED BY THE 2ND RESPONDENT
DATED 29.8.2017
EXHIBIT P1(B): TRUE COPY OF THE NOTICE NUMBERED AS G-5-
9389/2017 ISSUED BY THE 2ND RESPONDENT
DATED 29.8.2017
EXHIBIT P1(C): TRUE COPY OF THE NOTICE NUMBERED AS G-5-
9390/2017 ISSUED BY THE 2ND RESPONDENT
DATED 29.8.2017
EXHIBIT P1(D): TRUE COPY OF THE NOTICE NUMBERED AS G-5-
9391/2017 ISSUED BY THE 2ND RESPONDENT
DATED 29.8.2017
EXHIBIT P2: TRUE COPY OF THE OBJECTION DATED 06.10.2017
ADDRESSED TO THE 2ND RESPONDENT IN REPLY TO
EXT. P1 NOTICE
EXHIBIT P2(A): TRUE COPY OF THE OBJECTION DATED 06.10.2017
ADDRESSED TO THE 2ND RESPONDENT IN REPLY TO
EXT. P1(A) NOTICE
EXHIBIT P2(B): TRUE COPY OF THE OBJECTION DATED 06.10.2017
ADDRESSED TO THE 2ND RESPONDENT IN REPLY TO
EXT. P1(B) NOTICE
EXHIBIT P2(C); TRUE COPY OF THE OBJECTION DATED 06.10.2017
ADDRESSED TO THE 2ND RESPONDENT IN REPLY TO
EXT. P1(C) NOTICE
EXHIBIT P2(D) TRUE COPY OF THE OBJECTION DATED 06.10.2017
ADDRESSED TO THE 2ND RESPONDENT IN REPLY TO
EXT. P19D) NOTICE
EXHIBIT P3; TRUE COPY OF THE ORDER OF ASSESSMENT
NUMBERED AS G5-8763/17(VO-13/17-18) SSUED
BY THE 2ND RESPONDENT DATED 06.01.2018
WP(C) NO.8563 OF 2018 2025:KER:35271
IMPOSING AN AMOUNT OF RS. 1,17,000/- AS
BUILDING TAX ALONG WITH THE NOTICE OF
DEMAND.
EXHIBIT P3(A): TRUE COPY OF THE ORDER OF ASSESSMENT
NUMBERED AS G5-8763/17(VO-16/17 SSUED BY
THE 2ND RESPONDENT DATED 06.01.2018
IMPOSING AN AMOUNT OF RS. 70,200/- AS
BUILDING TAX ALONG WITH THE NOTICE OF
DEMAND.
EXHIBIT P3(B): TRUE COPY OF THE ORDER OF ASSESSMENT
NUMBERED AS G5-8763/17(VO-17/17-18) ISSUED
BY THE 2ND RESPONDENT DATED 06.01.2018
IMPOSING AN AMOUNT OF RS. 1,17,000/- AS
BUILDING TAX ALONG WITH THE NOTICE OF
DEMAND.
EXHIBIT P3(C): TRUE COPY OF THE ORDER OF ASSESSMENT
NUMBERED AS G5-8763/17(VO-18/17-18) ISSUED
BY THE 2ND RESPONDENT DATED 06.01.2018
IMPOSING AN AMOUNT OF RS. 1,17,000/- AS
BUILDING TAX ALONG WITH THE NOTICE OF
DEMAND.
EXHIBIT P3(D): TRUE COPY OF THE ORDER OF ASSESSMENT
NUMBERED AS G5-8763/17(VO-17(VO-19/18
ISSUED BY THE 2ND RESPONDENT DATED
06.01.2018 IMPOSING AN AMOUNT OF RS.
1,17,000/- AS BUILDING TAX ALONG WITH THE
NOTICE OF DEMAND.
