Kerala High Court
Rev. Dr. K.P.Yohanan vs The Principal Secretary To Government on 21 January, 2020
Author: S.Manikumar
Bench: S.Manikumar, Shaji P.Chaly
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE THE CHIEF JUSTICE MR.S.MANIKUMAR
&
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
TUESDAY, THE 21ST DAY OF JANUARY 2020 / 1ST MAGHA, 1941
WA.No.124 OF 2018
AGAINST THE ORDER/JUDGMENT IN WPC 24170/2018 OF HIGH COURT OF
KERALA
APPELLANT/PETITIONER:
REV. DR. K.P.YOHANAN
BISHOP & METROPOLITAN OF BELIEVER'S CHURCH INDIA,
REPRESENTED BY HIS POWER OF ATTORNEY HOLDER, JACOB
POTHEN, AGED 60 YEARS, S/O. LATE POTHEN, THERADIYIL
HOUSE, NIRANAM WEST P.O., NIRANAM VILLAGE, THIRUVALLA
TALUK, PATHANAMTHITTA DISTRICT.
BY ADVS.
SRI.CHERIAN GEE VARGHESE
SRI.P.HARIDAS
SRI.RENJI GEORGE CHERIAN
SRI.P.C.SHIJIN
RESPONDENTS:
1 THE PRINCIPAL SECRETARY TO GOVERNMENT
REVENUE (SPECIAL CELL) DEPARTMENT,
THIRUVANANTHAPURAM, PIN - 695 001.
2 STATE OF KERALA
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE,
THIRUVANANTHAPURAM, PIN - 695 001.
3 TAHSILDAR
THIRUVALLA TALUK OFFICE, THIRUVALLA, PIN - 689 101.
R1-R3 BY SENIOR GOVERNMENT PLEADER SRI.ARAVIND KUMAR
BABU
THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 21.01.2020, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA.No.124 OF 2018 2
JUDGMENT
S.MANIKUMAR,CJ Instant Writ Appeal is directed against the judgment in W.P.(C) No.24170 of 2018 dated 12.7.2017, by which a learned single Judge declined to quash Ext.P10 order passed by the Government, wherein exemption sought for by the appellant under section 3(1)(b) of the Kerala Building Tax Act, 1975 is denied. Even though the impugned judgment is assailed on various grounds, when the appeal came up for hearing on 20.1.2020, Mr.Aravind Kumar Babu, learned Government Pleader submitted that, before filing of this writ appeal, tax was paid, meaning thereby, petitioner is not interested in pursuing the matter further. However, Mr.P. Haridas, learned counsel for the appellant submitted that, the tax was paid under protest.
2. In the above circumstances, we directed the learned Government Pleader to ascertain as to whether the tax was paid under protest or not. Reverting, learned Government Pleader submitted that, the tax was paid without any protest. Perusal of the impugned judgment also shows that, learned single Judge has recorded a categoric finding that assessment was completed, as evident from Annexure A dated 28.2.2009. WA.No.124 OF 2018 3
3. In view of the fact that tax has been paid without protest, we find that there is no further cause to pursue the instant appeal.
In the light of the above, instant writ appeal is closed as infructuous.
Sd/-
S.MANIKUMAR CHIEF JUSTICE Sd/-
SHAJI P.CHALY
smv JUDGE