Richmond Uniforms vs. Thiruvananthapuram Corporation
Held
The High Court found it arbitrary to penalize a tenant for the landlord's property tax default. However, considering Rule 18 of the Kerala Municipality (Property Tax, Service Tax and Surcharge) Rules, 2011, which makes tenants also liable, the Court directed the Corporation to consider the licence renewal once the petitioner remits the arrears of property tax.
Facts
The petitioner, a tenant, challenged the Thiruvananthapuram Corporation's refusal to renew its Trade Licence and direction to close down, due to the landlord's non-payment of revised property tax. The Corporation insisted on the latest property tax receipt for licence renewal. The petitioner argued it should not be penalized for the landlord's default.
Key Issues
Can a tenant be denied a Trade Licence renewal due to the landlord's failure to pay property tax? Is a tenant liable for property tax arrears under the Kerala Municipality (Property Tax, Service Tax and Surcharge) Rules, 2011?
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Heard together (3 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH THURSDAY, THE 27TH DAY OF OCTOBER 2022 / 5TH KARTHIKA, 1944 WP(C) NO. 16720 OF 2022 PETITIONER: RICHMOND UNIFORMS T.C. 80/1278-1-2, 3RD FLOOR, ATTUKAL SHOPPING COMPLEX, EAST FORT P.O., THIRUVANANTHAPURAM- 695 023 REPRESENTED BY ITS MANAGING PARTNER ARAVIND R.K., AGED 35 YEARS, S/O RAVEENDRAN K. (LATE), RESIDING AT T.C. 98/1292-1, NEAR BHARATIYA VIDYA BHAVAN SCHOOL, MANVILA-PANGAPPARA ROAD, MANVILA, ATTIPRA VILLAGE, THIRUVANANTHAPURAM- 695 583., PIN - 695023 BY ADV J.G.SYAMNATH RESPONDENTS: 1 THIRUVANANTHAPURAM CORPORATION VIKAS BHAVAN P.O., THIRUVANANTHAPURAM- 695 033. REPRESENTED BY ITS SECRETARY, PIN - 695033 2 THE SECRETARY MUNICIPAL CORPORATION OF THIRUVANANTHAPURAM, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM- 695 033., PIN - 695033 3 THE HEALTH SUPERVISOR MUNICIPAL CORPORATION OF THIRUVANANTHAPURAM, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM- 695 033., PIN - 695033 BY ADVS. N.NANDAKUMARA MENON (SR.) SUMAN CHAKRAVARTHY, SC, THIRUVANANTHAPURAM CORPORATION THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.16720 OF 2
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