Kerala High Court
V.T.Thomas vs Eloor Municipality on 4 June, 2020
Author: Amit Rawal
Bench: Amit Rawal
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
THURSDAY, THE 04TH DAY OF JUNE 2020 / 14TH JYAISHTA, 1942
WP(C).No.10956 OF 2020(T)
PETITIONER/S:
1 V.T.THOMAS
AGED 61 YEARS
S/O V.R.THOMAS, VADAKKAL ESTATE, PATHALAM,
KUTTIKATTUKARA P.O.PIN-683 501.
2 MEENA THOMAS,
AGED 56 YEARS
W/O V.R.THOMAS, VADAKKAL ESTATE, PATHALAM,
KUTTIKATTUKARA P.O.PIN-683 501.
BY ADV. SRI.K.K.ASHKAR
RESPONDENT/S:
1 ELOOR MUNICIPALITY
REP. BY ITS SECRETARY, MUNICIPAL BUILDINGS, ELOOR
SOUTH, UDYOGAMANDAL P.O.PIN-683 501.
2 THE SECRETARY,
ELOOR MUNICIPALITY, MUNICIPAL BUILDINGS, ELOOR SOUTH,
UDYOGAMANDAL P.O.PIN-683 501.
OTHER PRESENT:
SRI K S ARUN KUMAR SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.10956 OF 2020(T)
2
JUDGMENT
Dated this the 4th day of June 2020 Petitioners are under ownership of commercial building bearing No.11/205, 11/206, 11/207 and 11/208 within the jurisdiction of Eloor Municipality, Udyogamandal and have been rented out to third parties for warehousing. As per the averments, the building No.11/206 is under exclusive ownership of the first petitioner whereas the others are in joint ownership. The petitioners have been regularly paying the annual building tax without any default and the tax with respect to building No.11/205 was to the tune of Rs. 12,960/- until the financial year 2017-18. When petitioners approached the Municipality for payment of building tax for the year 2018-19 and renewal of trade licence on 12.3.2019 was served with a notice demanding payment of Rs.1,21,954/- towards the building tax as evidenced from the demand notice Ext.P1. The aforementioned demand notice pertains to building No. 11/205 and similarly, the demand had been raised for other buildings. WP(C).No.10956 OF 2020(T) 3
2. Learned counsel appearing on behalf of the petitioners submits that on perusal of Ext.P1, the building tax of the building No.11/205 had been reassessed with 100% enhancement with retrospective effect from the year 2013-
14. No notice has been issued under Rule 12(1) of the Kerala Municipality (Property Tax, Service Tax and Surcharge) Rules 2011 (hereinafter called 'the 2011 Rules'). The petitioners vide receipts Exts.P4, P6, P11, P13 and P24 have paid the property tax up to 2018-19. The respondents are not entertaining the application for issuance of licence for carrying out the activity of the warehouse, for want of payment of the property tax. He next submitted that the demand raised is without compliance of natural justice.
3. Learned Standing appearing on behalf of the Municipality submits that though he has no instructions, he would not averse in case the matter is remitted to the Municipal Corporation to afford an opportunity to the petitioner by giving 30 days notice as envisaged in Rule 12 of the 2011 Rules.
4. Having heard the learned counsel for the parties WP(C).No.10956 OF 2020(T) 4 and appraised the paper book, I am of the view that it is a fit case where the matter requires to be revisited at the level of the Municipality as receipts referred to above reveals that the tax of four buildings has been paid up to 2018-2019. An application for renewal of the warehousing is pending and not considered for want of payment of property tax but the fact of the matter is none of the notices referred to above and attached with the writ petition disclose the compliance of 2011 Rules by giving 30 days notice hereby the owner and co-owner is called upon to explain regarding the charging of tax either actual or with retrospective effect.
Accordingly, the demands Exts.P1, P5, P9, P12, P16, P17, P19, P22, P23, P25 and P28 issued by the 2 nd respondent are quashed and the matter is remitted to the respondent No.2 Municipality to comply with the provisions of Rule 12 of the 2011 Rules by issuing notice to the petitioner through speed post or through other modes like e- mail or whatsapp. All three modes can also be adopted to rule out any contemplated comment with the non receipt of the notices. In case there is no such demand, the WP(C).No.10956 OF 2020(T) 5 application and the plea of the petitioners are accepted and the application for renewal of the warehouse shall be considered and necessary permission would be issued within a reasonable time and if otherwise, the petitioners are at liberty to challenge the same by preferring an appeal, in accordance with law. Let the entire exercise be undertaken within a period of four months.
Sd/-
AMIT RAWAL
sab JUDGE
WP(C).No.10956 OF 2020(T)
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APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO 590/2019
DATED 12.3.2019 ISSUED BY THE 2ND
RESPONDENTS W.R.T BUILDING NO 11/205 EXHIBIT P2 TRUE COPY OF THE JUDGMENT 4.6.2017 IN IN WPC NO 6772/2017 OF THIS HON'BLE COURT EXHIBIT P3 TRUE COPY OF THE GO NO 540/2019/LSGD DATED 6.3.2019 ISSUED BY THE GOVERNMENT OF KERALA EXHIBIT P4 TRUE COPY OF THE RECEIPT NO 1/118020113819 DATED 19.3.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE NOTICE NO 590/20-19 DATED 19.12.2019 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/205.
EXHIBIT P6 TRUE COPY OF THE RECEIPT NO 1/119020111225 DATED 22.1.2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7 TRUE COPY OF THE REPRESENTATION DATED 23.3.2020 MADE BY THE 1ST PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P8 TRUE PRINTOUT OF THE POSTAL CONSIGNMENT TRACKING EVIDENCING DELIVERY OF EXT P7 REGISTERED LETTER ON 11.4.2020 EXHIBIT P9 TRUE COPY OF THE NOTICE NO 590/.2019 DATED 1.6.2020 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/205 EXHIBIT P10 TRUE COPY OF THE NOTICE3 NO 590/2019 DATED 12.3.2019 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/206 WP(C).No.10956 OF 2020(T) 7 EXHIBIT P11 TRUE COPY OF THE RECEIPT NO 11/118020113817 DATED 19.3.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P12 TRUE COPY OF THE NOTICE NO 590/2019 DATED 19.12.2019 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/206 EXHIBIT P13 TRUE COPY OF THE RECEIPT NO 1/119020110868 DATED 10.1.2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P14 TRUE COPY OF THE REPRESENTATION DATED 23.3.2020 MADE BY THE 1ST PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P15 TRUE PRINTOUT OF THE POSTAL CONSIGNMENT TRACKING EVIDENCING DELIVERY OF EXT P14 NOTICE ON 11.4.2020 EXHIBIT P16 TRUE COPY OF THE NOTICE NO 590/2019 DATED 1.6.2020 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/206.
EXHIBIT P17 TRUE COPY OF THE NOTICE NO 590/2019 DATED 12.3.2019 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/207 EXHIBIT P18 TRUE COPY OF THE RECEIPT NO 11/118020113816 DATED 19.3.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P19 TRUE COPY OF THE NOTICE NO 590/2019 DATED 19.12.2019 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/207 EXHIBIT P20 TRUE COPY OF THE REPRESENTATION DATED 23.3.2020 MADE BY THE 1ST PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P21 TRUE PRINTOUT OF THE POSTAL CONSIGNMENT TRACKING EVIDENCING DELIVERY OF EXT P20 REGISTERED LETTER ON 11.4.2020 WP(C).No.10956 OF 2020(T) 8 EXHIBIT P22 TRUE COPY OF THE NOTICE NO 590/2019 DATED 29.5.2020 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/207 EXHIBIT P23 TRUE COPY OF THE NOTICE NO 590/2019 DATED 12.3.2019 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/208 EXHIBIT P24 TRUE COPY OF THE RECEIPT NO 1/118020113815 DATED 19.3.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P25 TRUE COPY OF THE NOTICE NO 590/209 DATED 19.12.2019 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/208 EXHIBIT P26 TRUE COPY OF THE REPRESENTATION DATED 23.3.2020 MADE BY THE 1ST PETITIONER BEFORE THE 2ND RESPODNENT EXHIBIT P27 TRUE PRINTOUT OF THE POSTAL CONSIGNMENT TRACKING EVIDENCING THE DELIVERY OF EXT P26 RESISTED LETTER ON 11.4.2020 EXHIBIT P28 TRUE COPY OF THE NOTICE NO 590/2019 DATED 29.5.2020 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO BUILDING NO 11/208