High Court of KeralaSingle JudgeWrit petitions dismissed.
K.SRIKANT v. State of Kerala and others
Case / Petition Number:WP(C).No. 5339 of 2010 (N)
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- S. Siri Jagan
- Judgment Date
- 2011-07-27
- Court Decision / Holding
- Writ petitions dismissed. Petitioners may challenge the impugned orders through appeals under the Kerala Building Tax Act; the court, finding that notices were acknowledged, did not exercise discretionary jurisdiction in favor of the petitioners.
- Final Disposition
- Writ petitions dismissed.
Parties to the Case
Appellants / Petitioners
- K.SRIKANT
Respondents
- State of Kerala represented by its Chief Secretary, Government Secretariat, Thiruvananthapuram
- The Assessing Authority (Building Tax Act) Tahsildar, Thiruvananthapuram
- Village Officer, Sasthamangalam Village, Thiruvananthapuram
Legal Representation & Advocates
Counsels for Petitioners
- • Sri.K.L.Narasimhan
- • Sri.A.Mohammed Faizal
- • Sri.N.Krishna Prasad
Counsels for Respondents
- • Sri.James Mathew Kadavan
Case Synopsis & Summary
These writ petitions challenge Kerala Building Tax Act assessments that purportedly taxed a multi-flat building as a single unit, though each flat is owned separately. The petitioners, owners of flats in SFS Capital One Apartments, Thiruvananthapuram, contend that the assessment is contrary to law because notice and an opportunity to be heard were not provided before the assessing authority. They elected to file writ petitions instead of statutory appeals on grounds of lack of notice. The court directed production of the assessment file; the petitioners were allowed to peruse it and acknowledged receiving notices, which undermines their challenge. They cite Tharu v. Tahsildar (2003(1) KLT 219) to support their procedural challenge. The Government Pleader produced supporting records; however, after examining the material, the court found that notices were indeed acknowledged by the petitioners. Consequently, the court declined to exercise discretionary jurisdiction in their favor. Nevertheless, it left open the petitioners’ right to challenge the impugned orders through the statutory appeal mechanism under the Act. In the end, the writ petitions were dismissed, with the liberty to pursue appeals under the Kerala Building Tax Act.”
Provisions of Law Cited
Kerala Building Tax Act
Submissions & Arguments
Contentions of Appellants / Petitioners
Petitioners argued that though the flats are individually owned, the building is being assessed as a single unit, which is not permissible under the Kerala Building Tax Act. They claimed they were not given proper notice or an opportunity to present their case before the assessing authority, justifying bypassing the statutory appeal route. They relied on Tharu v. Tahsildar (2003(1) KLT 219) to support their procedural challenge. After a review of the notices, they contended that lack of notice undermined the validity of the assessment.
Contentions of Respondents
Respondents contended that notices were duly issued and acknowledged; the assessment was in accordance with the Act, and the remedy lies in statutory appeals under the Act. The court was urged to dismiss the petitions for lack of compliance with the prescribed appellate process and for not establishing any illegality in the notices or assessment.
Cited Precedents (2)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| Tharu v. Tahsildar | 2003(1) KLT 219 | Mentioned Only | Cited by petitioners as a procedural precedent; the court did not apply or rely on it to grant relief, given that notices were acknowledged. |
| O.P.6654/1999 | Judgment dated 30/08/2000 | Mentioned Only | Referenced in exhibits as a related judgment; not discussed or distinguished in the decision. |
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Extracted Judgment Text
Exact text extracted from official judgment records.
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
**PRESENT :**
**THE HONOURABLE MR. JUSTICE S.SIRI JAGAN**
**WEDNESDAY, THE 27TH JULY 2011 / 5TH SRAVANA 1933**
**WP(C).No. 5339 of 2010(N)**
**----------------------------------------**
**PETITIONER(S):**
**------------------------**
**K.SRIKANT, AGED 53 YEARS, SON OF P.KRISHNAN, T.C.15/201, SFS CAPITAL ONE APARTMENTS, VELLAYAMBALAM, THIRUVANANTHAPURAM.**
**BY ADVS. SRI.K.L.NARASIMHAN, SRI.A.MOHAMMED FAIZAL, SRI.N.KRISHNA PRASAD.**
**RESPONDENT(S):**
**---------------------------**
**1. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.**
**2. THE ASSESSING AUTHORITY (BUILDING TAX ACT) TAHSILDAR,THIRUVANANTHAPURAM.**
**3. VILLAGE OFFICER, SASTHAMANGALAM VILLAGE, THIRUVANANTHAPURAM.**
**R1 TO R3 BY GOVERNMENT PLEADER SRI.JAMES MATHEW KADAVAN**
**THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2011 ALONG WITH WPC NO. 9092 OF 2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**Kss**
## **WPC.NO.5339/2010 N**
## **APPENDIX**
## **PETITIONER'S EXHIBITS:**
**P1: COPY OF THE SPECIMEN OF THE CONSTRUCTION AGREEMENT ENTERED INTO BY THE PETITIONER WITH A PROSPECTIVE OWNER OF THE APARTMENT.**
**P2: COPY OF THE LIST OF OWNERS OCCUPYING THE DIFFERENT FLATS IN THE SFS CAPITAL ONE APARTMENT.**
**P3: COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(3) TO FLAT NO.GA1 - K.JAYAKUMAR.**
**P3(A): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(2) TO FLAT NO.GA2 - S.GEETHA DEVI AND S.BALAGOPAL.**
**P3(B): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201 (4) TO FLAT NO.1A - GEORGE VARGHESE, ELIZABETH VARGHESE.**
**P3(C): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(5) TO FLAT NO.1B - DR.P.BABU, SOBHA BABU.**
**P3(D): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(7) TO FLAT NO.ID - HARIKRISHNAN PILLAI, NILEENA MENON.**
**P3(E): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(8) TO FLAT NO.2A - JOHN CHACKO, REEMA JOHN.**
**P3(F): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(9) TO FLAT NO.2B - MURALEEDHARAN K.RAGHAVAN.**
**P3(G): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(10) TO FLAT NO.2C - ANIL SREEDHAR.**
**..2/-**
**Kss**
**..2....**
## **WPC.NO.5339/2010 N**
**P3(H): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(11) TO FLAT NO.2D - SUDIRKUMAR MADHAVAN KURUP AZHAKATHU SREEJA SUDHIRKUMAR.**
**P3(I): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(12) TO FLAT NO.3A - VIJU VIJAYSADAN M.D.**
**P3(J): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(13) TO FLAT NO.3B - M.PRAMOD KUMAR.**
**P3(K): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(14) TO FLAT NO.3C - SIVARAM BALAGOPAL THARA BALAGOPAL.**
**P3(L): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(15) TO FLAT NO.3D - SREENIVASAN SANTHOSH.**
**P3(M): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(16) TO FLAT NO.4A - M.DANIEL ABRAHAM JOLLY ABRAHAM.**
**P3(N): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(17) TO FLAT NO.4B - N.V.SARAT CHANDRAN RENUKA SARAT CHANDRAN.**
**P3(O): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(18) TO FLAT NO.4C - A.J.JOHN.**
**P3(P): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(19) TO FLAT NO.4D - DR.JANE MARY MATHEWS DR. MATHEWS ABRAHAM.**
**P3(Q): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(20) TO FLAT NO.5A- DEEPA GOPAKUMAR, D. GOPAKUMAR.**
**Kss**
**..3/-**
**..3.....**
## **WPC.NO.5339/2010 N**
**P3 (R):COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(21) TO FLAT NO.5B - BIJU ALEX.**
**P3(S): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(22) TO FLAT NO.5C - M.PARAMESWARAN NAIR - RAJALAKSHMY AMMA.**
**P3(T): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(23) TO FLAT NO.5D - GEETHA CHANDRAN.**
**P3(U): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(24) TO FLAT NO.6A - S.VELAYUDHAN NAIR.**
**P3(V):COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(25) TO FLAT NO.6B - K.V.MATHEW SARAMMA MATHEW.**
**P3(W): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(26) TO FLAT NO.6C - N.SRINATH, MEENAKSHI SRINATH.**
**P3(X): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(27) TO FLAT NO.6D - K.K.SUDHAKARAN.**
**P3(Y): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(29) TO FLAT NO.7B - TRESA JESSY GEORGE JOSEPH THOMAS.**
**P3(Z): COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(30) TO FLAT NO.8A - DR.NARENDRA R.KUMAR, MEENAKSHIKUTTY N.KUMAR.**
**P3(AA):COPY OF THE LETTER FROM THE CORPORATION OF THIRUVANANTHAPURAM ASSIGNING DOOR NO.15/201(31) TO FLAT NO.9A - DR.R.SUJEEV.**
**P4: COPY OF THE RETURN IN FORM II FILED BY THE FLAT (GA1) OWNER K.JAYAKUMAR.**
**..4/-**
**Kss**
**..4....**
## **WPC.NO.5339/2010 N**
**P4(A): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (GA2) OWNER S.GEETHA DEVI S.BALAGOPAL.**
**P4(B): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (1A) OWNER GEORGE VARGHESE ELIZABETH VARGHESE.**
**P4(C): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (1B) OWNER DR.P.BABU SOBA BABU.**
**P4(D): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (1C) OWNER GEORGE VARGHESE.**
**P4(E): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (1D) OWNER HARIKRISHNAN PILLAI NILEENA MENON.**
**P4(F): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (2A) OWNER JOHN CHACKO REEMA JOHN.**
**P4(G): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (2B) OWNER MURALEEDHARAN K.RAGHAVAN.**
**P4(H): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (2C) OWNER ANIL SREEDHAR.**
**P4(I): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (2D) OWNER SUDIRKUMAR MADHAVANKURUP AZHAKATHU SREEJA SUDHIRKUMAR.**
**P4(J): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (3A) OWNER VIJU VIJAYSADAN M.D.**
**P4(K): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (3B) OWNER M.PRAMOD KUMAR.**
**P4(L): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (3C) OWNER SIVARAM BALAGOPAL THARA BALAGOPAL.**
**P4(M): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (3D) OWNER SREENIVASAN SANTHOSH.**
**P4(N): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (4A) OWNER M.DANIEL ABRAHAM JOLLY ABRAHAM.**
**..5/-.**
**Kss**
**..5...**
## **WPC.NO.5339/2010 N**
**P4(O): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (4B) OWNER N.V.SARAT CHANDRAN RENUKA SARAT CHANDRAN.**
**P4(P): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (4C) OWNER A.J.JOHN.**
**P4(Q): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (4D) OWNER DR. JANE MARY MATHEWES DR. MATHEWS ABRAHAM.**
**P4(R): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (5A) OWNER DEEPA GOPAKUMAR D. GOPAKUMAR.**
**P4(S): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (5B) OWNER BIJU ALEX.**
**P4(T): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (5C) OWNER M.PARAMESWARAN NAIR RAJALAKSHMY AMMA.**
**P4(U): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (5D) OWNER GEETHA CHANDRAN.**
**P4(V): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (6A) OWNER S.VELAYUDHAN NAIR.**
**P4(W): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (6B) OWNER K.V.MATHEW SARAMMA MATHEW.**
**P4(X): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (6C) OWNER N.SRINATH MEENAKSHI SRINATH.**
**P4(Y): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (6D) OWNER K.K.SUDHAKARAN.**
**P4(Z): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (7A) OWNER K.SRIKANT.**
**P4(AA): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (7B) OWNER TRESA JESSY GEORGE JOSEPH THOMAS.**
**P4(AB):COPY OF THE RETURN IN FORM II FILED BY THE FLAT (8A) OWNER DR.NARENDRA R.KUMAR MEENAKSHIKUTTY N.KUMAR.**
**..6/-**
**Kss**
**...6....**
## **WPC.NO.5339/2010 N**
**P4(AC): COPY OF THE RETURN IN FORM II FILED BY THE FLAT (9A) OWNER DR.R.SUJEEV.**
**P5: COPY OF THE ORDER OF ASSESSMENT IN FORM NO.V ISSUED BY THE SECOND RESPONDENT DD. 31/12/2008.**
**P6: COPY OF THE DEMAND NOTICE ISSUED BY THE SECOND RESPONDENT DTD. 31/12/2009.**
**P7: COPY OF THE JUDGMENT IN O.P.6654/1999 DTD. 30/08/2000.**
**P8: COPY OF THE RECEIPT ISSUED BY THE PETITIONER IN RESPECT OF THE FLAT OWNED BY B.K.JAYAKUMAR.**
**P9: COPY OF THE RECEIPT ISSUED BY THE PETITIONER IN RESPECT OF THE FLAT OWNED BY SARAT CHANDRAN.**
## **RESPONDENTS' ANNEXURE:**
**R2(A): COPY OF THE PERMIT NO.BA 1300/05 DTD. 13/07/05.**
## **/TRUE COPY/**
**P.S.TO JUDGE**
**Kss**
S. Siri Jagan, J.
**==> picture [278 x 55] intentionally omitted <==**
## J U D G M E N T
The petitioners in these two writ petitions are owners of flats. They are aggrieved by the assessment orders under the Kerala Building Tax Act. Their grievance is that although the apartments are owned separately by individual flat owners, the entire building has been assessed as one single unit, which is against law. They have filed these writ petitions instead of filing an appeal as provided under the Act on the ground that the petitioners have not been given notice or opportunity to present their case before the assessing authority. In view of the said contention, this court directed the learned Government Pleader to produce the file and prove whether notices have been issued to the petitioners. The learned Government Pleader produced the files, which contain acknowledgments of notices by the petitioners. The petitioners were also allowed to peruse the files. After perusing the files, they do not now dispute the fact that notices were acknowledged by them. But they would contend that even then the assessment is bad in view of the decision of this court in **Tharu v. Tahsildar,** 2003(1) KLT 219.
In view of the fact that the petitioners have approached this court on the premise that they have not received notices, but they actually received notices, I am not inclined to exercise my discretionary jurisdiction in favour of the petitioners. But, it
W.P(C) Nos. 5339 & 9092 of 2010 -: 2 :-
would be open to them to challenge the impugned orders in appeals as provided under the Act. Without prejudice to that right, this writ petition is dismissed.
Sd/- S. Siri Jagan, Judge.
Tds/