Kerala High Court
Bishop Csi Cochin Diocese vs Cochin Municipal Corporation on 21 January, 2026
Author: P.V.Kunhikrishnan
Bench: P.V.Kunhikrishnan
W.P.(C) No.48762 of 2025
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
WEDNESDAY, THE 21ST DAY OF JANUARY 2026 / 1ST MAGHA, 1947
WP(C) NO. 48762 OF 2025
PETITIONER(S):
BISHOP CSI COCHIN DIOCESE
ATTORNEY CSI TRUST ASSOCIATION CSI IMMANUEL CATHEDRAL
BROADWAY, ERNAKULAM REPRESENTED BY ITS DIOCESAN
TREASURER, REV. P.K MAMMEN ,S/O PM KOCHITTY , COCHIN
DIOCESE, CSI DIOCESAN OFFICE, ALUVA, PIN - 682011
BY ADVS.
SHRI.MADHU RADHAKRISHNAN
SHRI.NELSON JOSEPH
SRI.M.D.JOSEPH
SHRI.DEEPAK ASHOK KUMAR
SHRI.JESWIN JACOB
RESPONDENT(S):
1 COCHIN MUNICIPAL CORPORATION
REP. BY ITS SECRETARY, PARK AVENUE ROAD, ERNAKULAM,
KOCHI, PIN - 682017
2 THE SECRETARY
CORPORATION OF KOCHI PARK AVENUE ROAD, ERNAKULAM,
KOCHI, PIN - 682017
3 THE REVENUE OFFICER
CORPORATION OF KOCHI PARK AVENUE ROAD, ERNAKULAM,
KOCHI, PIN - 682017
BY ADVS.
SMT.V.P. REJITHA (PUZHAKKALIDOM), SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.01.2026, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.48762 of 2025
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P.V.KUNHIKRISHNAN, J.
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W.P.(C) No.48762 of 2025
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Dated this the 21st day of January, 2026
JUDGMENT
The above writ petition is filed seeking the following reliefs:
"(i) Issue a writ of certiorari or other appropriate writ quashing the Exhibit P3 order dated 09.11.2025 issued by the 3rd respondent rejecting vacancy remission.
(ii) Issue a writ of mandamus directing the respondents to grant vacancy remission under Section 239 of the Kerala Municipality Act, 1994 for the period 01.10.2025 to 31.03.2026 in respect of Building No. 67/8335 U/A.
(iii) Declare that pendency of an application for regularisation cannot be a ground to deny vacancy remission under Section 239 of the Act.
(iv) Grant such other and further reliefs as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.
(v) Award the costs of the writ petition." [SIC]
2. The petitioner is the owner in possession of a Parish Hall bearing Building No.67/8335 U/A situated within the limits of Corporation of Kochi is the submission. W.P.(C) No.48762 of 2025 3
2026:KER:5193 According to the petitioner, the building remained vacant and unoccupied during the period from 01.10.2025 to 31.03.2026. The petitioner submitted a representation seeking vacancy remission for the said period under Section 239 of the Kerala Municipality Act, 1994. The said request for vacancy remission was rejected by the 3 rd respondent as per Ext.P3 order. According to the petitioner, Ext.P3 is unsustainable. Hence, this writ petition is filed.
3. Heard the learned counsel appearing for the petitioner and the learned Standing Counsel for the Corporation.
4. The short point raised by the petitioner is that, even if the building is unauthorised and an unauthorised number is given, Section 239 of the Kerala Municipality Act is applicable and an order on merit is to be passed. The petitioner also relied the judgment of the Madras High Court in Writ Petition No. 20828/2022 and W.M.P. No. 19892/2022. The Standing Counsel for the Corporation W.P.(C) No.48762 of 2025 4 2026:KER:5193 submitted that the building is unauthorised and the section is not applicable.
5. This Court considered the contention of the petitioner and the Standing Counsel for the Corporation. I am of the considered opinion that Ext.P3 is not a speaking order. Different contentions are raised by the petitioner in this Writ Petition. According to the petitioner, even a building, in which an unauthorised number is given, Section 239 of the Municipality Act is applicable. The petitioner relied the judgment of the Madras High Court in Writ Petition No. 20828/2022 and W.M.P. No.19892/2022. It will be better to extract paragraph Nos.21 to 25 of the above judgment:
"21. Admittedly, the property in the first, second and third floors at at Old Nos.34 & 35, New Nos.67 & 69/1, Vepery High Road, Chennai is not an occupation. The application for regularization of unauthorized construction of the Ground floors to third floors has been rejected by the second respondent, Member Secretary, Chennai Metropolitan Development in the building at Old No.34, New No.67 has been rejected vide order dated 26.07.2023. The provision of the Chennai City Municipal W.P.(C) No.48762 of 2025 5 2026:KER:5193 Corporation Act, 1919, allows a owner to seek remission for the payment of property tax under Section 100(2) of the Chennai City Municipal Corporation Act, 1919. As long as the property is not in occupation, the petitioner could be entitled to remission of property tax from the date on which it was the subject to lock and seal.
22. The intention of the legislature is clear to not levy tax where the property is not an occupation. There is vacancy, as admittedly the property is under lock and seal since 23.11.2017. Therefore, the question of subjecting the property to property tax cannot be countenanced.
23. By an order dated 01.09.2023 in W.P.No.25701 of 2022, this Court has allowed remission of tax on the property which was sparsely in occupation in view of large scale disruption caused due Metro Rail Construction work. Same view has to be taken even in the case of a property constructed without authorisation which is under lock and seal and not in occupation. Court is of the view that the petitioner is entitled for remission of property tax for the period during which remains under lock and seal.
24. For the period after 13.04.2023, levy of tax will be governed by Chapter 6 of the Tamil Nadu Urban Local Bodies Act, 1998.
25. Under these circumstances, Court is inclined to allow this writ petition by directing the respondents to not to collect the property tax from the petitioner for the period during which, the property remains under lock and seal. However, liberty is given to the respondents to W.P.(C) No.48762 of 2025 6 2026:KER:5193 proceed against the petitioner in accordance with law for the deviation and unauthorized construction in accordance with law. No costs. Consequently, connected miscellaneous petition is closed."
6. I don't want to make any observation about the same. These are matters to be decided by the Corporation after giving an opportunity of hearing to the petitioner. While deciding the matter, the Corporation will also consider the principle laid down by the Madras High Court and find out whether that principle is applicable in the facts and circumstances of this case. To facilitate the Corporation to reconsider the matter, the impugned order can be set aside.
Therefore, this Writ Petition is disposed of with the following directions:
1. Ext.P3 order is set aside.
2. The 3rd respondent will reconsider Ext.P2 representation submitted by the petitioner, after giving an opportunity of hearing to the W.P.(C) No.48762 of 2025 7 2026:KER:5193 petitioner and also after adverting all the contentions raised by the petitioner in this writ petition, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a certified copy of this judgment.
3. All the contentions raised by the petitioner in this writ petition are left open.
4. The petitioner will produce a certified copy of this judgment along with a copy of this writ petition with exhibits and also along with a copy of the judgment of the Madras High Court before the 3rd respondent for compliance.
Sd/-
P.V.KUNHIKRISHNAN,
JUDGE
nvj
Judgment reserved NA
Date of Judgment 21.01.2026
Judgment dictated 21.01.2026
Draft Judgment placed 23.01.2026
Final Judgment uploaded 29 .01.2026
W.P.(C) No.48762 of 2025
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APPENDIX OF WP(C) NO. 48762 OF 2025
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE APPLICATION DATED
19.03.2020 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT ALONG WITH THE LEGIBLE TYPED COPY Exhibit P2 TRUE COPY OF THE REPRESENTATION DATED 13.09.2025 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT Exhibit P3 THE TRUE COPY OF THE ORDER DATED 09.11.2025 ISSUED BY THE 3RD RESPONDENT