Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 8TH DAY OF AUGUST 2022 / 17TH SRAVANA, 1944 WP(C) NO. 25357 OF 2022 PETITIONERS:
1 M/S. SPINNER MARKETING (REG. PARTNERSHIP FIRM), MSME UNIT, REGISTERED OFFICE AT ATHANI, V/199B, ATHANI P.O., THRISSUR DT, KERALA - 680581;
REPRESENTED BY ITS MANAGING PARTNER GEORGEKUTTY P J.
2 M/S SPINNER PLASTIC INDUSTRIES LIMITED MSME UNIT, 32/548, MAIN ROAD, ATHANI, PO ATHANI, THRISSUR DT. PIN - 680581;
REPRESENTED BY ITS MANAGING DIRECTOR, GEORGEKUTTY P.J.
BY ADVS.
SHOBY K.FRANCIS AGI SHOBY RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVT., REVENUE AND TAX DEPARTMENT, GOVT. SECRETARIATE, THIRUVANANTHAPURAM- 695 001.
2 DISTRICT COLLECTOR COLLECTORATE, CIVIL LANE, AYYANTHOLE PO, THRISSUR, PIN – 680 003.
3 REVENUE DIVISIONAL OFFICER OFFICE OF THE RDO, COLLECTORATE, AYYANTHOLE PO, THRISSUR, PIN – 680 003.
4 TAHSILDAR [ASSESSING AUTHORITY UNDER BUILDING TAX ACT], TALUK OFFICE, TALAPPILLY TALUK, WADAKANCHERY P.O., THRISSUR DT, PIN – 680 582.
5 VILLAGE OFFICER MINALURVILLAGE, MINALUR P.O, THRISSUR, PIN - 680581
WP(C) NO. 25357 OF 2022 2 OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25357 OF 2022 3 JUDGMENT
The petitioners have approached this Court being aggrieved by the demand for building tax under the provisions of the Kerala Building Tax Act,1975 (the Act) through Ext.P14 order of assessment. It is a case of the petitioners that though the petitioners claimed that the building in question was exempted in terms of Section 3(1) of the Building Tax Act, the issue was decided against the petitioners without referring the matter to the Government for consideration in terms of Section 3(2) of the Building Tax Act .
2.
I have heard the learned senior Government pleader also 3.
Having regard to the facts and circumstances of the case and considering the fact that the question as to whether the petitioners are entitled to an exemption under Section 3(1) of the Building Tax Act, 1975, is to be decided by the Government in terms of the provisions contained in sub- section (2) of Section 3 of the Act, I am of the view that the petitioners are entitled to succeed. Accordingly this writ
WP(C) NO. 25357 OF 2022 4 petition is allowed. Ext. P14 order is quashed. The assessment in question is restored to the file of the 4th respondent, who shall decide the matter after referring Exts.P6, P12 and P13 raisng the question as to whether the petitioners are entitled to an exemption in terms of the provisions contained in Section 3(1) of the Act to the Government for consideration. The matter shall be adjudicated again by the 4th respondent in the manner indicated above after affording to the petitioners an opportunity of being heard. Let the needful be done within a period of 3 months from the date of receipt of a certified copy of this judgment. The 4th respondent shall refer Exts. P6, P12 and P13 to the Government for consideration as above.
Sd/-
GOPINATH P.
JUDGE ats
WP(C) NO. 25357 OF 2022 5 APPENDIX OF WP(C) 25357/2022 PETITIONERS’ EXHIBITS Exhibit-P-1 TRUE COPY OF THE BASIC TAX RECEIPT DATED 15-7-2021 ISSUED BY THE VILLAGE OFFICER.
Exhibit-P-2 TRUE COPY OF THE BASIC TAX RECEIPT DATED 15-7-2021 ISSUED BY THE VILLAGE OFFICER.
Exhibit-P-3 TRUE COPY OF THE BUILDING PERMIT NO. PW1-BA (312354)/2019 DATED 25-10-2019 ISSUED BY THE WADAKANCHERY MUNICIPALITY Exhibit-P-4 TRUE COPY OF THE OCCUPANCY CERTIFICATE DATED 1-7-2021 ISSUED BY THE WADAKANCHERY MUNICIPALITY Exhibit-P-5 TRUE COPY OF THE NOTICE NO. B8-6483/2021 DATED 9-9-2021 ISSUED BY THE 4TH RESPONDENT TO THE 1ST PETITIONER UNDER SEC. 9(4) Exhibit-P-6 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONERS TO THE 4TH RESPONDENT DATED 28-9-2021 FOR THE NOTICE ISSUED UNDER SEC. 9(4).
Exhibit-P-7 TRUE CCOPY OF THE MSME REGISTRATION CERTIFICATE ISSUED TO THE 1ST PETITIONER DATED 21-8-2020 ISSUED BY THE MINISTRY OF MICRO, SMALL AND MEDIUM ENTERPRISES, GOVT. OF INDIA.
Exhibit-P-8 TRUE COPY OF THE MSME REGISTRATION CERTIFICATE ISSUED TO THE 2ND PETITIONER DATED 10-8-2020 ISSUED BY THE MINISTRY OF MICRO, SMALL AND MEDIUM ENTERPRISES, GOVT. OF INDIA.
Exhibit-P-9 TRUE COPY OF THE GST REGISTRATION CERTIFICATE DATED 21-9-2017 ISSUED BY THE GOVT. OF INDIA TO THE 1ST PETITIONER.
Exhibit-P-10 TRUE COPY OF THE GST REGISTRATION CERTIFICATE DATED 25-6-2020 ISSUED BY THE GOVT. OF INDIA TO THE 2ND PETITIONER
WP(C) NO. 25357 OF 2022 6 Exhibit-P-11 TRUE COPY OF THE LICENSE ISSUED BY THE WADAKANCHERY MUNICIPALITY DATED 6-11-2021 IN THE NAME OF THE SPINNER PLASTIC INDUSTRIES LIMITED.
Exhibit-P-12 TRUE COPY OF THE NOTICE DATED 15-12-2021 ISSUED BY THE 4TH RESPONDENT.
Exhibit-P-13 TRUE COPY OF THE REQUEST CUM REPLY SUBMITTED BY THE PETITIONER DATED 5-1-2021 TO THE 4TH RESPONDENT.
Exhibit-P-14 TRUE COPY OF THE ASSESSMENT ORDER DATED 5-7-2022 ISSUED BY THE 4TH RESPONDENT IN NO. B8 /71095/2022 IN THE NAME OF GEORGE KUTTY.
Exhibit-P-15 TRUE COPY OF THE DEMAND NOTICE DATED 5-7-2022 ISSUED BY THE 4TH RESPONDENT IN NO. B8 /71095/2022 IN THE NAME OF GEORGE KUTTY