Kerala High Court
Corporation Of Thiruvananthapuram vs The Tribunal For Local Self Government
Author: K. Harilal
Bench: K.Harilal
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.HARILAL
WEDNESDAY, THE 2ND DAY OF MARCH 2016/12TH PHALGUNA, 1937
WP(C).NO. 5428 OF 2011 (C)
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PETITIONER:
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CORPORATION OF THIRUVANANTHAPURAM,
REPRESENTED BY ITS SECRETARY, CORPORATION BUILDINGS,
VIKHAS BHAVAN, THIRUVANANTHAPURAM-33.
BY ADVS.SRI.N.NANDAKUMARA MENON (SR.)
SRI.P.K.MANOJKUMAR
RESPONDENT(S):
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1. THE TRIBUNAL FOR LOCAL SELF GOVERNMENT
INSTITUTIONS, THIRUVANANTHAPURAM. 695 001.
2. LEELA.T.M.,
T.C.7/685(5), IDIAM VILAKATHU VEEDU, ULLOOR,
MEDICAL COLLEGE.P.O., THIRUVANANTHAPURAM. 695 011.
*ADDL. R3 TO R5 IMPLEADED
ADDL. R3 LIDA N.U., D/O. LEELA T.M. , AGE 33 YEARS,
IDIYAMVILAKATHU VEEDU, ULLOOR, MEDICAL COLLEGE P.O.
THIRUVANANTHAPURAM.
ADDL. R4 R.K. UDAYAKUMAR
IDIYAMVILAKATHU VEEDU, ULLOOR, MEDICAL COLLEGE P.O.
THIRUVANANTHAPURAM.
ADDL. R5 LINU UDAYAKUMAR
IDIYAMVILAKATHU VEEDU, ULLOOR, MEDICAL COLLEGE P.O.
THIRUVANANTHAPURAM.
ARE IMPLEADED AS ADDL.R3 TO R5 VIDE ORDER DATED 16.2.16 IN
I.A. NO. 1979/16.
R2 & ADDL-RR3-R5 BY ADV. SRI.D.SAJEEV
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
02-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).NO. 5428 OF 2011 (C)
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APPENDIX
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PETITIONER'S EXHIBITS:
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EXT.P1 THE PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.242/5528/08
DATED 17.8.09 PASSED BY THE SECRETARY, TRIVANDRUM
CORPORATION, TO THE SECOND RESPONDENT FOR THE YEAR
2008-2009 IIND HALF.
EXT.P2 THE PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.242/5528/08
DATED 17.8.09 PASSED BY THE SECRETARY, TRIVANDRUM
CORPORATION, TO THE SECOND RESPONDENT FOR THE YEAR
2008-2009 IIND HALF.
EXT.P3 THE PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.242/5528/08
DATED 17.8.09 PASSED BY THE SECRETARY, TRIVANDRUM
CORPORATION, TO THE SECOND RESPONDENT FOR THE YEAR
2008-2009 IIND HALF.
EXT.P4 THE PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.242/5528/08
DATED 17.8.09 PASSED BY THE SECRETARY, TRIVANDRUM
CORPORATION, TO THE SECOND RESPONDENT FOR THE YEAR
2008-2009 IIND HALF.
EXT.P5 THE PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.242/5528/08
DATED 17.8.09 PASSED BY THE SECRETARY, TRIVANDRUM
CORPORATION, TO THE SECOND RESPONDENT FOR THE YEAR
2008-2009 IIND HALF.
EXT.P6 THE PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.242/5528/08
DATED 17.8.09 PASSED BY THE SECRETARY, TRIVANDRUM
CORPORATION, TO THE SECOND RESPONDENT FOR THE YEAR
2008-2009 IIND HALF.
EXT.P7 THE PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.242/5528/08
DATED 17.8.09 PASSED BY THE SECRETARY, TRIVANDRUM
CORPORATION, TO THE SECOND RESPONDENT FOR THE YEAR
2008-2009 IIND HALF.
EXT.P8 THE PHOTOSTAT COPY OF THE REVISION PETITION DATED 8.9.09
SUBMITTED BY THE SECOND RESPONDENT TO THE SECRETARY,
CORPORATION OF THIRUVANANTHAPURAM.
EXT.P9 THE PHOTOSTAT COPY OF THE ORDER NO.R/ZU2/5578/08
DT.28.1.10 ISSUED BY THE SECRETARY, CORPORATION OF
THIRUVANANTHAPURAM, TO THE SECOND RESPONDENT.
EXT.P10 THE PHOTOSTAT COPY OF THE APPEAL PETITION NO.ZU2/909/10
DT.4.2.10 SUBMITTED BY THE 2ND RESPONDENT BEFORE THE
CHAIRMAN, APPEAL COMMITTEE, REVENUE DEPARTMENT,
CORPORATION OF THIRUVANANTHAPURAM.
EXT.P11 THE PHOTOSTAT COPY OF THE ORDER NO.A11/ZU2/UO/6528/08
DATED 19.2.10 ISSUED BY THE CHAIRMAN, CORPORATION OF
TRIVANDRUM, TO THE SECOND RESPONDENT.
EXT.P12 THE PHOTOSTAT COPY OF THE REVISION APPEAL NO.67/2010
DATED NIL SUBMITTED BY THE SECOND RESPONDENT BEFORE
1ST RESPONDENT.
WP(C).NO. 5428 OF 2011 (C)
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EXT.P13 THE PHOTOSTAT COPY OF THE WRITTEN STATEMENT DATED 30.6.10
SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
EXT.P14 THE PHOTOSTAT COPY OF THE ORDER DATED 17.7.2010 IN
R.P.NO.67/2010 PASSED BY THE 1ST RESPONDENT TO THE SECOND
RESPONDENT.
RESPONDENTS' EXHIBITS:
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EXT.R1(I) TRUE COPY OF THE PETITION FILED FOR VACANCY
REMISSION TO THE PERIOD 2008-09(2ND HALF) AND 2009-
10 (1ST HALF) DT.15.1.11.
EXT.R2(II) TRUE COPY OF THE PROPERTY TAX ASSESSMENT INDEX
SHEET DATED 1.4.08 TO THE BUILDING BELONGED TO
SRI. MATHAI GEORGE AND SMT. KUNHAMMA GEORGE
(T.C. VII/673-1).
EXT.R2(III) TRUE COPY OF THE PROPERTY TAX ASSESSMENT INDEX
SHEET DATED 1.4.08 TO THE BUILDING BELONGED TO
SRI. MATHAI GEORGE AND SMT. KUNHAMMA GEORGE
(T.C. VII/673-2).
EXT.R2(IV) TRUE COPY OF THE PROPERTY TAX ASSESSMENT INDEX
SHEET DATED 1.4.08 TO THE BUILDING BELONGED TO
SRI. MATHAI GEORGE AND SMT. KUNHAMMA GEORGE
(T.C. VII/673-3).
EXT.R2(V) TRUE COPY OF THE PROPERTY TAX ASSESSMENT INDEX
SHEET DATED 1.4.08 TO THE BUILDING BELONGED TO
SRI. MATHAI GEORGE AND SMT. KUNHAMMA GEORGE
(T.C. VII/673-4).
EXT.R2(VI) TRUE COPY OF THE APPLICATION DATED 8.9.09 FILED
BEFORE THE PETITIONER.
EXT.R2(VII) TRUE COPY OF THE APPLICATION DT.29.9.09 FILED
BEFORE THE PETITIONER.
EXT.R2(VIII) TRUE COPY OF THE APPLICATION DT.15.10.09 FILED
BEFORE THE PETITIONER.
//TRUE COPY//
P.A. TO JUDGE
DST
K. HARILAL, J.
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W.P. (C) No.5428 of 2011
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Dated this the 2nd day of March, 2016
J U D G M E N T
The Corporation of Thiruvananthapuram is the petitioner in this writ petition. The above writ petition has been filed by the Corporation, challenging Ext.P14 order passed by the Tribunal for Local Self Government Institutions, in R.P.No.67 of 2010. The newly constructed commercial cum residential buildings of the 2nd respondent was assessed to property tax by the Corporation, by Exts.P1 to Ext.P7 orders. Subsequently, the amount of tax assessed was reduced by the Secretary of the Corporation, in the Revision filed by the 2nd respondent. Subsequently, the amount was further reduced by the Taxation and Appeal Standing W.P.(C) No. 5428 of 2011 -: 2 :- Committee, as per Ext.P11 order. But, the 2nd respondent again challenged Ext.P11 order, before the Tribunal for Local Self Government Institutions. The Tribunal, after considering the materials on record, set aside Ext.P11 order and remanded and remitted the matter back to the petitioner for fresh disposal. The legality and propriety of the reasons, whereby Ext.P11 order, stand set aside and matter remitted back to the petitioner for fresh consideration, are under challenge in this writ petition.
2. Going by the impugned order, it is seen that the Tribunal verified the materials on record and found that the decision granting 18% reduction, as to the tax is one, without pointing out, how the tax thus reduced becomes proper tax relating to the building. The Tribunal mainly point out that Ext.P11 order was passed, not in compliance with the W.P.(C) No. 5428 of 2011 -: 3 :- statutory mandate under Section 234 of the Kerala Municipality Act, 1994(hereinafter referred to as 'the Act'). As per the file produced by the petitioner, the assignment of other buildings were not taken for consideration, while fixing tax applicable to the 2ndrespondent's building. According to Section 234(2) of the Act, 'Notwithstanding anything contained in the Kerala Buildings (Lease and Rent Control)Act, 1965 or any other law for the time being in force,for the purpose of assessing the property tax, it shall be assessed in the prescribed manner on the basis of the annual value of any buildings and lands adjacent to it, the importance of area where the building is situated, type of the building construction, method of use, plinth area, reasonable annual maintenance cost etc.' So it was obligatory on the part of the petitioner, to W.P.(C) No. 5428 of 2011 -: 4 :- consider annual value of any buildings and lands, adjacent to the buildings of the 2nd respondent. I do not find any other reason to discard the observation made by the Tribunal, after verifying the records.
3. In the above view of the matter, I do not find any reason to interfere with Ext.P14 order, setting aside Ext.P11 and remitting the matter back to the petitioner Corporation for fresh consideration. The Standing Committee for Appeals on Taxation of the petitioner shall consider the matter afresh, as directed by the Tribunal, at the earliest.
This writ petition is disposed of accordingly.
Sd/-
K. HARILAL, JUDGE DST //True copy// P.A. To Judge