WP(C) Nos. 11937 of 2023 & 5805 of 2023 (Sudharma & Radhika v. North Paravur Municipality; S. R. Aravindaksha Prabhu v. North Paravur Municipality and State of Kerala)

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: Dinesh Kumar Singh
Judgment Date: 2024-01-30
Court Decision / Holding: Writ petitions dismissed. The court held that canopy is a building per the persuasive precedent, and therefore liable to property tax under the Kerala Municipality Act; there is no error in the demand notices from 2019 onwards.
Final Disposition: Dismissed

Parties to the Case

Appellants / Petitioners

Mrs. Sudharma
Mrs. Radhika
S. R. Aravindaksha Prabhu

Respondents

North Paravur Municipality
Standing Committee for Finance
State of Kerala

Legal Representation & Advocates

Counsels for Petitioners

• A. N. Santhosh
• G. BalamuraLeedharan (Paravur)

Counsels for Respondents

• Anoop V. Nair

Case Synopsis & Summary

The petitions challenge property tax demands on petrol pumps operated by the petitioners at Paravur, Kerala. The core issue is whether the canopy at the petrol stations constitutes a building under the Kerala Municipality Act, making it taxable. The petitioners sought certiorari to quash tax notices (Ext. P9, P10 in WP 11937; Ext. P7, P8 in WP 5805) and a declaration that the canopy area is not taxable. They also sought to dispense with English translations of vernacular documents and related reliefs. The respondents—North Paravur Municipality, the Standing Committee for Finance, and the State of Kerala—contend that canopy structures are buildings and therefore taxable under the Act, relying on a prior binding precedent. The court notes that the tax demands from 2019 onwards and the legal question frame is consistent across both petitions. It cites a Coordinate Bench decision in All Kerala Federation of Petroleum Traders v. State of Kerala (2004 KHC 157), which held that canopy is a building. Applying that reasoning, the court finds no error in the demand notices and dismisses the writ petitions for lack of merit, thereby sustaining the canopy-tax position under the Act.

Provisions of Law Cited

Kerala Municipality Act

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners argued that the canopy at the petrol pump is not a building under the Kerala Municipality Act and should not be taxable. They sought quashing of the tax notices (Ext. P9, P10; Ext. P7, P8) and declared exemption for the canopy area, in addition to miscellaneous reliefs including dispensing with English translations of vernacular documents.

Contentions of Respondents

The respondents contended that canopy constitutes a building and is taxable under the Kerala Municipality Act, relying on established precedent; they argued for upholding the tax demands from 2019 onwards.

Cited Precedents (2)

Case Name	Citation	Treatment	Explanation
All Kerala Federation of Petroleum Traders v. State of Kerala	2004 KHC 157	Positive	Cited as a controlling precedent that canopy is a building, supporting the taxability of canopy under the Kerala Municipality Act.
W.P(C) NO 24944/2003	W.P(C) No. 24944/2003	Mentioned Only	Annexed as a judgment in the appendix; not explicitly discussed in the judgment's reasoning.

Extracted Judgment Text

Exact text extracted from official judgment records.

# **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 30[TH] DAY OF JANUARY 2024 / 10TH MAGHA, 1945 WP(C) NO. 11937 OF 2023 ``` ## **`PETITIONERS:`** ``` 1MRS. SUDHARMA, AGED 50 YEARS, WIFE OF JAVAHAR, IRINGATHURUTHIL HOUSE, MUNAMBAM, PALLIPORT, KUZHUPPILLI VILLAGE, KOCHI TALUK, ERNAKULAM DISTRICT, PIN – 682501. 2MRS. RADHIKA., AGED 48 YEARS, WIFE OF JAYARAM, IRINGATHURUTHIL HOUSE, MUNAMBAM PALLIPORT, KUZHUPPILLI VILLAGE, KOCHI TALUK, ERNAKULAM DISTRICT, PIN – 682501. BY ADVS. SRI. A. N. SANTHOSH SRI. G. BALAMURALEEDHARAN (PARAVUR) 1NORTH PARAVUR MUNICIPALITY, N. PARAVUR, REPRESENTED BY ITS SECRETARY, PIN – 683513. 2STANDING COMMITTEE FOR FINANCE, NORTH PARAVUR MUNICIPALITY, N. PARAVUR, REPRESENTED BY ITS CHAIRMAN, PIN – 683513. 3STATE OF KERALA, REPRESENTED BY SECRETARY TO LOCAL SELF GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. ``` ## **`RESPONDENTS:`** ``` BY ADV. SHRI. ANOOP V. NAIR – SC - NORTH PARAVUR MUNICIPALITY ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.01.2024, ALONG WITH WP(C).5805/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ``` WP(C) NOS. 11937 & 5805 OF 2023 ``` ``` 2 ``` # **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** # **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 30[TH] DAY OF JANUARY 2024 / 10TH MAGHA, 1945 WP(C) NO. 5805 OF 2023 ``` ## **`PETITIONER:`** ``` S. R. ARAVINDAKSHA PRABHU, AGED 58 YEARS,SON OF RENGANATHA PRABHU, SWARGATH MADOM, NANTHIYATTUKUNNAM, N. PARAVUR, PIN – 683513. BY ADVS. SRI. A. N. SANTHOSH SRI. G. BALAMURALEEDHARAN (PARAVUR) ``` ## **`RESPONDENTS:`** ``` 1NORTH PARAVUR MUNICIPALITY, N. PARAVUR, REPRESENTED BY ITS SECRETARY, PIN – 683513. 2STATE OF KERALA, REPRESENTED BY SECRETARY TO LOCAL SELF GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. BY ADV. SRI. ANOOP V. NAIR – SC - NORTH PARAVUR MUNICIPALITY ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.01.2024, ALONG WITH WP(C).11937/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ``` WP(C) NOS. 11937 & 5805 OF 2023 ``` ``` 3 ``` ## **DINESH KUMAR SINGH, J.** -------------------------- ## **W.P.(C) Nos. 11937 & 5805 of 2023** ------------------------- Dated this the 30[th] day of January, 2024 ## **JUDGMENT** 1. These writ petitions have been filed seeking the following reliefs; i) Issue a writ of certiorari, or other appropriate writ or direction calling for the records leading to Ext. P9 and P10 (in W.P.(C) No. 11937 of 2023) Ext. P7 and P8 (in W.P.(C) No. 5805 of 2023) and quash the said proceedings issued by the 1[st] respondent; ii) Declare that the 1[st] respondent is not entitled to claim tax for the canopy area, and iii) To dispense with the English translation of vernacular documents, and iv) Issue such other appropriate writ, order or direction which may deem fit and appropriate in the facts and circumstances of the case and allow the writ petition with cost; 2. The petitioners run a petrol pump dealership of Indian Oil Corporation on property comprised in Survey No. 245/18 [ _with respect to the petitioners in W.P.(C) No. 11937 of 2023_ ] and Survey No. 262/7 [ _with respect to the petitioner in W.P.(C) No. 5805 of 2023_ ] of Paravur Village. ``` WP(C) NOS. 11937 & 5805 OF 2023 ``` ``` 4 ``` 3. The question is whether the canopy at petrol pump is a building and is exigible for property tax under the provisions of the Kerala Municipality Act. A Co-ordinate Bench of this Court in the case of All Kerala Federation of Petroleum Traders v. State of Kerala [2004 KHC 157] has categorically held that canopy is a building. If canopy is a building, then it is exigible for the property tax under the provisions of the Kerala Municipality Act. 4. In view of the aforesaid, I find no error in the demand notices issued to the petitioners for property tax from 2019 onwards. Therefore, the writ petition has no merit and substance, which is hereby dismissed. **Sd/DINESH KUMAR SINGH JUDGE** Svn ``` WP(C) NOS. 11937 & 5805 OF 2023 ``` ``` 5 ``` ## **`APPENDIX OF WP(C) 11937/2023`** ## **`PETITIONER’S EXHIBITS`** - `EXHIBIT P1 A TRUE PHOTOCOPY OF THE NOTICE DATED 24/6/2022 ISSUED BY THE 1ST RESPONDENT` - `EXHIBIT P2 A TRUE PHOTOCOPY OF THE DEMAND NOTICE DATED 27/6/2022 ISSUED BY THE 1ST RESPONDENT` - `EXHIBIT P3 A TRUE PHOTOCOPY OF THE NOTICE DATED 19/7/2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONERS` - `EXHIBIT P4 A TRUE PHOTOCOPY OF THE APPEAL MEMORANDUM DATED 22/7/2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT` - `EXHIBIT P5 A TRUE PHOTOCOPY OF THE NOTICE DATED 4/8/2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONERS` - `EXHIBIT P6 A TRUE PHOTOCOPY OF THE DEMAND NOTICE DATED 4/8/2022 ISSUED BY THE 1ST RESPONDENT` - `EXHIBIT P7 A TRUE PHOTOCOPY OF THE REPRESENTATION DATED 17/8/2022 SUBMITTED BY THE PETITIONERS BEFORE THE 1ST RESPONDENT` - `EXHIBIT P8 A TRUE PHOTOCOPY OF THE COMMUNICATION DATED 24/8/2022 ISSUED BY THE 1ST RESPONDENT` - `EXHIBIT P9 A TRUE PHOTOCOPY OF THE INTIMATION DATED 8/3/2023 ISSUED BY THE 1ST RESPONDENT` - `EXHIBIT P10 A TRUE PHOTOCOPY OF THE DEMAND NOTICE DATED 8/3/2023 ISSUED BY THE 1ST RESPONDENT` ## **`1ST RESPONDENT’S EXHIBITS`** - `EXHIBIT R1(A) TRUE COPY OF THE NOTICE BEARING NO. 14801 DATED 24.06.2022 ISSUED BY THE RESPONDENT MUNICIPALITY` ``` EXHIBIT R1(F)TRUE COPY OF THE REPRESENTATION DATED 17.08.2022 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT MUNICIPALITY ``` ``` WP(C) NOS. 11937 & 5805 OF 2023 ``` ``` 6 ``` ``` EXHIBIT R1(B)TRUE COPY OF THE DEMAND NOTICE DATED 27.06.2022 ISSUED BY THE RESPONDENT MUNICIPALITY EXHIBIT R1(C)TRUE COPY OF THE NOTICE BEARING NO. R4- 6678/2022 DATED 19.07.2022 ISSUED BY THE RESPONDENT MUNICIPALITY EXHIBIT R1(D)TRUE COPY OF THE NOTICE BEARING NO. R4- 6678/2022 DATED 04.08.2022 ISSUED BY THE RESPONDENT MUNICIPALITY EXHIBIT R1(E)TRUE COPY OF THE DEMAND NOTICE NO M.T.F NO 31 DATED 04.08.2022 ISSUED BY THE RESPONDENT MUNICIPALITY DIRECTING THE PETITIONER TO PAY RS.1,85,009/-AS TAX FROM 2019 ONWARDS EXHIBIT R1(G)TRUE COPY OF THE COMMUNICATION DATED 24.08.2022 ISSUED BY THE RESPONDENT MUNICIPALITY TO THE PETITIONER EXHIBIT R1(H)A TRUE COPY OF THE COMMUNICATION DATED 08.03.2023 ISSUED BY THE RESPONDENT MUNICIPALITY TO THE PETITIONER EXHIBIT R1(I)TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE RESPONDENT MUNICIPALITY TO THE PETITIONER DATED 08.03.2023 DIRECTING THE PETITIONER TO PAY RS.1,85,009/- EXHIBIT R1(J)TRUE COPY OF THE JUDGMENT DATED 04.09.2003 IN W.P(C) NO 24944/2003 ``` ``` WP(C) NOS. 11937 & 5805 OF 2023 ``` ``` 7 ``` ## **`APPENDIX OF WP(C) 5805/2023`** ## **`PETITIONER’S EXHIBITS`** ``` EXHIBIT P1A TRUE PHOTOCOPY OF THE NOTICE DATED 24/6/2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2A TRUE PHOTOCOPY OF THE DEMAND NOTICE DATED 24/6/2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3A TRUE PHOTOCOPY OF THE NOTICE DATED 5/7/2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4A TRUE PHOTOCOPY OF THE DEMAND NOTICE DATED 11/10/2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5A TRUE PHOTOCOPY OF THE REPRESENTATION DATED 18/10/2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P6A TRUE PHOTOCOPY OF THE NOTICE DATED 10/11/2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P7A TRUE PHOTOCOPY OF THE INTIMATION DATED 3/12/2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P8A TRUE PHOTOCOPY OF THE DEMAND NOTICE DATED 6/1/2023 ISSUED BY THE 1ST RESPONDENT ``` ## **`1ST RESPONDENT’S ANNEXURES`** ``` ANNEXURE R1(A)TRUE COPY OF THE NOTICE BEARING NO. 9494 DATED 24.06.2022 ISSUED BY THE RESPONDENT MUNICIPALITY ANNEXURE R1(B)TRUE COPY OF THE DEMAND NOTICE DATED 24.06.2022 ISSUED BY THE RESPONDENT MUNICIPALITY ANNEXURE R1(C)RUE COPY OF THE NOTICE BEARING NO. R1- 6749/2021 DATED 11.10.2022 ISSUED BY THE RESPONDENT MUNICIPALITY ANNEXURE R1(D)TRUE COPY OF THE NOTICE BEARING NO. R4- 10362/22, DATED 10.11.2022 ISSUED BY THE RESPONDENT MUNICIPALITY ``` ``` WP(C) NOS. 11937 & 5805 OF 2023 ``` ``` 8 ``` ``` ANNEXURE R1(E)TRUE COPY OF THE NOTICE BEARING M.T.F NO. 31, DATED 06.01.2023 ISSUED BY THE RESPONDENT MUNICIPALITY ``` ``` ANNEXURE R1(F)TRUE COPY OF THE JUDGMENT DATED 04.09.2003 IN W.P(C ) NO 24944/2003 ```