Majeed.K.T. vs. State Of Kerala
Held
The High Court allowed the writ petition and quashed the impugned demand notice (Ext.P5). It further clarified that if the petitioner had paid any amount pursuant to Ext.P5, they are at liberty to claim a refund, subject to statutory limitations.
Facts
The petitioner challenged a demand notice (Ext.P5) issued by the Palakkad Municipality. The Municipality's Standing Counsel conceded that the demand was issued without noticing a relevant Government Order, G.O.(P) No.73/2017/Taxes dated 30.6.2017 (Ext.P4).
Key Issues
The key legal issue was the validity of a demand notice issued by the Palakkad Municipality, which was found to have been issued in disregard of a relevant Government Order.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 8TH DAY OF JANUARY 2024 / 18TH POUSHA, 1945 WP(C) NO. 23221 OF 2023 PETITIONER: MAJEED.K.T. AGED 58 YEARS S/O.UNNIKOYA, OJAR VILLA, ARAKKINAR.P.O., BEYPORE, KOZHIKODE, PIN - 673028 BY ADVS. C.A.CHACKO C.M.CHARISMA BABU V.P. REMYA V.A. SALMA DILEEP RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 PALAKKAD MUNICIPALITY REPRESENTED BY ITS SECRETARY, MUNICIPAL OFFICE, PALAKKAD, PIN - 676505 3 THE SECRETARY PALAKKAD MUNICIPALITY, OFFICE OF PALAKKAD MUNICIPALITY, PALAKKAD, PIN - 676505 BY ADVS. SRI. VENUGOPAL V. GOVERNMENT PLEADER SRI.BINOY VASUDEVAN (FOR R2 & R3) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.23221/2023 2 JUDGMENT The petitioner has approached this Court challenging Ext.P5 demand issued by the Secretary of the Palakkad Municipality. When this matter is taken up for consideration today, it is the submission of the learned Standing Counsel for the Palakkad Municipality
The judgment continues below.
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