Kerala High Court
Dr.S.Ramalingam vs State Of Kerala on 19 November, 2019
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
TUESDAY, THE 19TH DAY OF NOVEMBER 2019 / 28TH KARTHIKA, 1941
WP(C).No.31165 OF 2019(U)
PETITIONER/S:
DR.S.RAMALINGAM,
AGED 42 YEARS
S/O.SIVARAMAN, POONKAVU, MALAYALAPUZHA, KONNI.
BY ADVS.
SRI.VISHAK.K.JOHNSON
SRI.BIJU C.VARUGHESE
SMT.BINDU N.RAJAN
SRI.S.S.ARAVIND
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
STATE SECRETARIAT, THIRUVANANTHAPURAM-695001.
2 THE DISTRICT COLLECTOR,
OFFICE OF THE DISTRICT COLLECTOR, COLLECTORATE,
PATHANAMTHITTA- 689645.
3 THE REVENUE DIVISIONAL OFFICER,
OFFICE OF THE REVENUE DIVISIONAL OFFICE, ADOOR,
PATHANAMTHITTA- 691523.
4 THE TAHSILDAR,
OFFICE OF THE TAHSILDAR, KONNI, PATHANAMTHITTA-
689691.
5 THE DEPUTY COLLECTOR(RR),
OFFICE OF THE DEPUTY COLLECTOR (RR), COLLECTORATE,
PATHANAMTHITTA- 689645.
GOVT.PLEADER SMT.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.31165/19 2
JUDGMENT
The challenge in the writ petition is against Ext.P4 order of assessment to luxury tax under the Kerala Building Tax Act, and Exts.P7 and P8 revenue recovery notices that were issued to the petitioner for recovery of tax confirmed against him by Ext.P4 order. Although various contentions are raised in the writ petition in its challenge against the said order and notices, I find that Ext.P4 order of the Revenue Divisional Officer was issued in the year 2016 and the petitioner did not choose to challenge the same before the revisional authority. The revenue recovery notices were issued to the petitioner on finding that the petitioner did not comply with the demand pursuant to Ext.P4 order. Under such circumstances, I see no reason to interfere with the notices issued, at this belated stage of the proceedings, save to the limited extent of granting the petitioner an instalment facility to pay the amounts demanded in Ext.P7 and Ext.P8 notices. Accordingly, while dismissing the writ petition in its challenge against Ext.P4 and Ext.P5 order and communication, I permit the petitioner to pay the amounts demanded in Ext.P7 and Ext.P8 notices in six equal successive monthly instalments commencing from 02/12/2019. It is made clear that if the petitioner defaults in any single instalment, he will lose the benefit of this judgment and the respondents will be free to proceed with the recovery steps from the stage at which they currently stand. The petitioner shall produce a copy of the Writ W.P(C) No.31165/19 3 Petition and a copy of the judgment before the respondents for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR
JUDGE
okb
//True copy// P.S. to Judge
W.P(C) No.31165/19 4
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SALE DEED EXECUTED BY THE
PETITIONER DATED 24.02.2012.
EXHIBIT P2 TRUE COPY OF THE SALE DEED DATED
28.03.2016.
EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED
10.06.2016 UNDER SECTION 11 OF THE KERALA BUILDING TAX ACT.
EXHIBIT P4 TRUE COPY OF THE ORDER DATED 20.08.2016. EXHIBIT P5 TRUE COPY OF THE ORDER DATED 03.10.2019 OF THE DISTRICT COLLECTOR, PATHANAMTHITTA.
EXHIBIT P6 TRUE COPY OF THE RECOVERY OF SUM OF RS.19251/- DATED 02.09.2019 ISSUED BY THE DEPUTY COLLECTOR (RR).
EXHIBIT P7 TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 17 OF THE REVENUE RECOVERY ACT, DATED 03.10.2019.
EXHIBIT P8 TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 34 OF THE RR ACT DATED 03.10.2019.