Judgment
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 2022 2 JUDGMENT Dated this the 27th day of October, 2022 Aggrieved by the non-renewal of Trade Licence by the Corporation authorities, the petitioner has approached this Court.
2.
The petitioner states that the 3rd respondent has issued an order to the petitioner to close down the establishment of the petitioner owing to non-production of the latest property tax receipt along with applications for issuance of Shops and Establishment Licence.
3.
The petitioner states that it is for the landlord to pay property tax and if for the failure of the landlord to pay property tax and produce receipts, the licence of the petitioner is cancelled or if the petitioner is directed to close down the establishment, the petitioner will be put to untold hardship and loss.
WP(C) NO.16720 OF 2022 3 4.
The respondents contested the writ petition. The respondents denied all the allegations made by the petitioner.
The respondents stated that as per the request of the petitioner, one floor of the Shopping Complex has been apportioned as 16 Units. The earlier Annual Rental Basis and Land Value method for assessment of tax have been changed. New method of assessment of property tax is based on plinth area. An assessment of the property was made in accordance with law. The landlord has not remitted the revised property tax. Therefore, the licence issued to the petitioner could not be renewed.
5.
When the writ petition came up for admission, this Court passed an interim order directing the respondents not to take any coercive proceedings pursuant to Ext.P15.
6.
This Court finds that for the failure of the landlord to pay the property tax and produce the tax receipt, if the petitioner who is only a tenant is penalised by non-renewal of Trade Licence, it will be an arbitrary action. A tenant of a building cannot be penalised for the omission of a landlord, as
WP(C) NO.16720 OF 2022 4 long as the building has been constructed as per the Kerala Municipality Building Rules and as per a valid Building Permit issued.
7.
However, it is submitted on behalf of the Corporation that the writ petitioner being a tenant is also liable for payment of arrears of property tax in view of Rule 18 of the Kerala Municipality (Property Tax, Service Tax and Surcharge) Rules, 2011. The petitioner submits that he is ready and willing to pay the arrears of property tax as contemplated under the Rules, 2011.
8.
In view of the submission made as above, the petitioner’s application for renewal of Trade Licence shall be considered once the petitioner remits the arrears of property tax.
The writ petition is disposed of as above.
sd/- N.NAGARESH JUDGE hmh
WP(C) NO.16720 OF 2022 5 APPENDIX OF WP(C) 16720/2022 PETITIONER EXHIBITS Exhibit1 A TRUE COPY OF THE CONSENT LETTER DATED 30-05-2017 ISSUED BY THE OWNER OF THE BUILDING TO THE FATHER OF THE PRESENT MANAGING PARTNER OF THE PETITIONER FOR ACQUIRING LICENSE FROM THE 1ST RESPONDENT Exhibit2 A TRUE COPY OF THE UDYAM REGISTRATION CERTIFICATE DATED 18-02-2021 Exhibit3 A TRUE COPY OF THE GST REGISTRATION CERTIFICATED DATED 16-07-2017 Exhibit4 A TRUE COPY OF THE APPLICATION SUBMITTED BY THE FATHER OF THE PRESENT MANAGING PARTNER OF THE PETITIONER ALONG WITH THE RECEIPT OF PAYMENT Exhibit5 A TRUE COPY OF THE NOTICE DATED 04-10- 2021 ISSUED BY THE HEALTH INSPECTOR Exhibit6 A TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER DATED 21-10-2021 Exhibit7 A TRUE COPY OF THE PROPERTY TAX PAID RECEIPT NO. 5437 DATED 18-05-2017 Exhibit8 A TRUE COPY OF THE PROPERTY TAX PAID RECEIPT NO. 5438 DATED 18-05-2017 Exhibit9 A TRUE COPY OF THE RECEIPT FOR THE SUBMISSION OF THE APPLICATION DATED 22- 10-2021 Exhibit10 A TRUE COPY OF THE CONSENT LETTER OF THE LAND-LORD DATED 12-10-2021 Exhibit11 A TRUE COPY OF THE AFFIDAVIT OF THE PETITIONER DATED 15-11-2021 Exhibit12 A TRUE COPY OF THE AUTHORIZATION LETTER ISSUED BY THE OTHER PARTNERS OF THE FIRM DATED 16-11-2021 Exhibit13 A TRUE COPY OF THE NOTICE DATED 08-12- 2021 ISSUED BY THE 3RD RESPONDENT Exhibit14 A TRUE COPY OF THE REPLY LETTER DATED 30-03-2022 SUBMITTED BY THE PETITIONER Exhibit15 A TRUE COPY OF THE NOTICE DATED 10-05- 2022 ISSUED BY THE 3RD RESPONDENT