Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 10TH DAY OF JULY 2023 / 19TH ASHADHA, 1945 WP(C) NO. 29505 OF 2014 PETITIONERS: 1 P.P KURIAKOSE AGED 58 YEARS S/O.LATE PAULOSE PARAVATTIL, PARAVATTIL HOUSE, MOOKKANNUR. 2 LISSY KURIAKOSE AGED 50 YEARS W/O.KURIAKOSE, PARAVATTIL HOUSE, MOOKKANNUR. BY ADV SRI.BABU PAUL RESPONDENTS: 1 STATE OF KERALA LOCAL SELF GOVERNMENT INSTITUTIONS, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 MOOKKANNUR GRAMA PANCHAYATH MOOKKANNUR 692 014. R1 BY SMT. DEEPA NARAYANAN, SENIOR GOVERNMENT PLEADER R2 BY ADVS.SRI.G.BIJU SRI.M.RAJAGOPALAN NAIR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10.07.2023, ALONG WITH W.P.(C.)No.1382/2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 10TH DAY OF JULY 2023 / 19TH ASHADHA, 1945 WP(C) NO. 1382 OF 2015 PETITIONERS: 1 OUSEPH K.T. AGED 73 YEARS S/O.LATE THOMAS, KAIPRAMBATT HOUSE, MOOKKANNUR 2 LILLY PAPPACHAN AGED 65 YEARS W/O.OUSEPH K.T., KAIPRAMBATT HOUSE, MOOKKANNUR BY ADV SRI.BABU PAUL RESPONDENTS: 1 THE STATE OF KERALA LOCAL SELF GOVERNMENT INSTITUTIONS, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001 2 MOOKKANNUR GRAMA PANCHAYAT MOOKANNUR, R1 BY SMT. DEEPA NARAYANAN, SENIOR GOVERNMENT PLEADER R2 BY ADVS.SRI.G.BIJU SRI.M.RAJAGOPALAN NAIR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10.07.2023, ALONG WITH W.P.(C.)NO.29505/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT
[W.P.(C.)Nos.29505/2014 & 1382/2015] DATED THIS THE 10TH DAY OF JULY, 2023. These writ petitions are filed challenging the enhancement of the rate of property tax demanded by the respondents by the notices which are challenged.
2. It is submitted that the first petitioner in W.P.(C.) No. 1382/2015 has passed away and that there has been an agreement with regard to the rate of property tax payable in these writ petitions.
3. The learned counsel appearing for the respondent
Panchayat submits that a Government Order has been issued on 27.04.2015 stating that when the property tax is re-assessed on the basis of the plinth area, the increase shall not be more than 100% of the pre-existing rate. It is submitted that the condition with regard to enhancement in respect of properties having an extent of 2000 square feet has also been extended to commercial buildings. In view of the Government Order dated 27.04.2015, I am of the opinion that the prayers sought for in the writ petitions do not survive for consideration. These writ petitions are accordingly disposed of setting aside the demands and recording that the property tax will be demanded only in accordance with the Government Order. Sd/- ANU SIVARAMAN JUDGE DCS/10.07.2023 APPENDIX OF WP(C) 29505/2014 PETITIONER EXHIBITS
EXT.P-1: THE TRUE COPY OF THE DEMAND NOTICE ISSUED TO THE IST PETITIONER FOR ROOM NUMBER 199 DATED 13.10.14 EXT.P-2: THE TRUE COPY OF THE DEMAND NOTICE ISSUED TO THE IST PETITIONER FOR ROOM NUMBER 200 DATED 13.10.14 EXT.P-3: THE TRUE COPY OF THE NOTICE TO THE 2ND PETITIONER FOR ROOM NUMBER 3 DATED 11.10.2014 EXT.P-4: THE TRUE COPY OF THE RECEIPT EVIDENCING THE PAYMENT OF BUILDING TAX FOR THE YEAR 2012-13 IN RESPECT OF ROOM NO.199 DT.31.1.13 EXT.P-5: THE TRUE COPY OF THE RECEIPT EVIDENCING THE PAYMENT OF BUILDING TAX FOR THE YEAR 2012-13 IN RESPECT OF ROOM NO.200 DT.31.1.13 EXT.P-6: THE TRUE COPY OF THE RECEIPT EVIDENCING THE PAYMENT OF BUILDING TAX FOR THE YEAR 2012-13 IN RESPECT OF ROOM NO.3 DT 31.1.13 EXT.P-7: THE TRUE COPY OF THE REPRESENTATION FILED BY THE IST PETITIONER DATED 25.10.14 BEFORE THE 2ND RESPONDENT EXT.P-8: TRUE COPY OF THE REPRESENTATION FILED BY THE 2ND PETITIONER DATED 25.10.14 BEFORE THE 2ND RESPONDENT
EXT.P-9: THE RELEVANT PAGES OF THE KERALA PANCHAYATH RAJ (BUILDING TAX AND SURCHARGE) RULES, 2011. APPENDIX OF WP(C) 1382/2015 PETITIONER EXHIBITS EXHIBIT P1:TRUE COPY OF THE DEMAND NOTICE ISSUED TO THE 1ST PETITIONER DATED 29.11.2014 EXHIBIT P2:TRUE COPY OF THE DEMAND NOTICE ISSUED TO THE 1ST PETITIONER DATED 27.12.2014 EXHIBIT P3::TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P4:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P5::TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P6::TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P7::TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P8::TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P9::TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P10::TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P11::TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P12:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P13:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P14:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P15:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P16:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P17:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P18:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P19:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P20:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P21:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P22:TRUE COPY OF THE DEMAND NOTICE ISSUED TO THE 1ST PETITIONER EXHIBIT P23:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P24:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P25:TRUE COPY OF THE DEMAND NOTICE ISSUED TO
EXHIBIT P26:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P27:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P28:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P29:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P30:TRUE COPY OF THE DEMAND NOTICE ISSUED TO EXHIBIT P31:TRUE EXTRACT OF THE KERALA PANCHAYATH RAJ (BUILDING TAX AND SURCHARGE) RULES, 2011 EXHIBIT P32:TRUE COPY FO THE INTERIM ORDER IN WP(C)NO.29505/2014