National Hardwares v. The Thodupuzha Municipality

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WP(C)/8037/2022HC KeralaGSTCNR KLHC01017365202210 March 2022Bench: HONOURABLE MRS. JUSTICE ANU SIVARAMAN5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN THUR AY, THE 10TH DAY OF MARCH 2022 / 19TH PHALGUNA, 1943 WP(C) NO. 8037 OF 2022 PETITIONER: NATIONAL HARDWARES, REPRESENTED BY ITS MANAGING PARTNER, TOM J.KALLARACKAL, AGED 53 YEARS, S/O.K.M.JOSEPH, KALLARACKAL HOUSE, THONDIKUZHA KARA, KARIKODE, MUTHALAKODAM P.O., IDUKKI DISTRICT, PIN-685 605. BY ADVS. P.B.KRISHNAN P.B.SUBRAMANYAN MANU VYASAN PETER SABU GEORGE RESPONDENTS: 1 THE THODUPUZHA MUNICIPALITY, REPRESENTED BY ITS SECRETARY, MUNICIPAL OFFICE, THODUPUZHA P.O., IDUKKI DISTRICT, PIN-685 584. 2 THE SECRETARY, THE THODUPUZHA MUNICIPALITY, MUNICIPAL OFFICE, THODUPUZHA P.O., IDUKKI DISTRICT, PIN-685 584. SRI.UNNIKRISHNAN.V.ALAPATT, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 8037 OF 2022 2 JUDGMENT Dated this the 10th day of March, 2022 This writ petition is filed seeking the following prayers: “(i) Issue of a writ of certiorari or any other appropriate writ, order or direction quashing Exhibit P10 assessment order. (ii) Issue a writ of mandamus or any other appropriate writ, order or direction directing respondent no.2 to renew and grant the trade licence to the petitioner for the year 2022-23 by allowing Exhibit P8 application.”

2.

Heard the learned counsel for the petitioner and the learned standing counsel appearing for the respondents.

3.

It is submitted by the learned counsel for the petitioner that the petitioner is a partnership firm running a hardware business in the premises under the juri iction of the respondents. Ext.P3 trade license was also issued to the petitioner. The petitioner has made Ext.P8 application for renewal of the trade license. The same has been rejected by Ext.P10 order on the ground that unauthorized constructions had been made adjoining the building and that the owner of the building had been put on notice on the same. It is submitted by the learned

WP(C) NO. 8037 OF 2022 3 counsel for the petitioner that Ext.P11 application has been submitted by the owner of the property for regularization of the unauthorized constructions and the same is pending consideration. It is submitted that in case Ext.P10 is not reviewed, the petitioner will be put to extreme prejudice for reason of non consideration of Ext.P11 application for regularization.

4.

The learned standing counsel appearing for the respondents submits that since Ext.P11 has apparently been submitted before the respondents, the same will be considered, in accordance with law, without further delay and that in case the unauthorized constructions are regularized, Ext.P10 will be reviewed.

5.

Having considered the contentions advanced, there will a direction to the 2nd respondent to take up Ext.P11 request made by the owner of the property and to consider and pass orders on the same, after hearing the petitioner as well as the owner of the property, within a period of two weeks from the date of receipt of a copy of this judgment. In case Ext.P11 application for regularization is allowed, Ext.P10 decision shall be reviewed accordingly, at any rate, on or before

WP(C) NO. 8037 OF 2022 4 31.03.2022. This writ petition is ordered accordingly. ANU SIVARAMAN JUDGE NP

WP(C) NO. 8037 OF 2022 5 APPENDIX OF WP(C) 8037/2022 PETITIONER’S EXHIBITS: Exhibit P1OF THE LEASE DEED BEARING NO.1943/2018 REGISTERED WITH SRO, THODUPUZHA. Exhibit P2OF THE GST REGISTRATION CERTIFICATE BEARING NO.32AAOFN7147DIZA ISSUED BY GOVERNMENT OF INDIA DATED 25.11.2020. Exhibit P3OF THE LICENCE BEARING NO.130190012101692 DATED 02.09.2021 ISSUED BY THE THODUPUZHA MUNICIPALITY. Exhibit P4OF THE ORDER BEARING NO.T2- 14681/2021 DATED 01.01.2022 ISSUED BY THE SECRETARY, THODUPUZHA MUNICIPALITY. Exhibit P5OF THE APPLICATION DATED 29.01.2022 SUBMITTED BY THE PETITIONER BEFORE THE THODUPUZHA MUNICIPALITY. Exhibit P6OF THE ACKNOWLEDGMENT RECEIPT DATED 29.01.2022 ISSUED BY THE THODUPUZHA MUNICIPALITY. Exhibit P7OF THE NOTICE DATED 02.02.2022 ISSUED BY THE SECRETARY, THODUPUZHA MUNICIPALITY. Exhibit P8OF THE APPLICATION FOR LICENCE DATED 28.02.2022 SUBMITTED BY THE PETITIONER BEFORE THE THODUPUZHA MUNICIPALITY. Exhibit P9OF THE RECEIPT DATED 28.02.2022 ISSUED BY THE THODUPUZHA MUNICIPALITY. Exhibit P10OF THE NOTICE BEARING NO.H2-5317/22 DATED 04.03.2022 ISSUED BY THE THODUPUZHA MUNICIPALITY. Exhibit P11OF THE APPLICATION DATED 04.03.2022 SUBMITTED BEFORE THE THODUPUZHA MUNICIPALITY. Exhibit P12OF THE RECEIPT DATED 07.03.2022 ISSUED BY THE THODUPUZHA MUNICIPALITY. RESPONDENTS’ EXHIBITS: NIL

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.