Leela Chacko vs. State Of Kerala

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WP(C)/3321/2020HC KeralaGSTCNR KLHC01009133202017 January 2022Bench: HONOURABLE MR.JUSTICE N.NAGARESH5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH MONDAY, THE 17TH DAY OF JANUARY 2022 / 27TH POUSHA, 1943 WP(C) NO. 3321 OF 2020 PETITIONER: LEELA CHACKO, AGED 66 YEARS, D/O. V.P. KORATHU, SAROHITO, VALAVI ROAD, ERNAKULAM NORTH P.O., KOCHI, ERNAKULAM DISTRICT, PIN-682 018 BY ADVS. SRI.JOSEPH GEORGE SRI.BIJO THOMAS GEORGE SMT.NICEY A. MENON SRI.P.A.REJIMON RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF TAXES (C), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM ,PIN-695 001 2 THE DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT, TAXES COMPLEX, PERUMANOOR P.O., ERNAKULAM DISTRICT, KOCHI, PIN-682 015 3 THE COMMERCIAL TAXES OFFICER SGST, BUILDING NO.41/3945 ABC, CLAS TOWERS, KARGIL LANE, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI, PIN-682 018 4 THE COMMISSIONER, STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN-695 002 SRI.APPU P S, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.3321/2020 2 JUDGMENT Dated this the 17th day of January, 2022 The petitioner, who is the owner of a building which has been rented out for accommodating Offices of Commercial Tax officers in Ernakulam, is before this Court seeking to direct the 1st respondent to pay arrears of rent payable to the petitioner.

2.

The petitioner states that she is the absolute owner of Building No.41/3945-A, B, C and D having a total plinth area of 15000 Square feets situated in Ernakulam Village. The respondents took the building on rent as per Exts.P1 and P2 for accommodating offices of Commercial Tax Officer, Circles-I, II, III, IV and the office of Works Contracts Tax Office, Ernakulam. The consolidated monthly rent, according to the

WP(C).No.3321/2020 3 petitioner, is ₹2,11,875/- with provision for enhancement of rent by 15% every three year. The petitioner would submit that after periodical enhancement, the monthly rent with effect from 01.07.2016 comes to ₹3,45,000/-. The rent is in arrears for the last 14 months. Unless the respondents are directed to pay the amount, the petitioner will be put to untold hardship and loss.

3.

The learned Government Pleader entered appearance and contested the writ petition. The learned Government Pleader controverted all material allegations raised in the writ petition. The amounts, if any, payable to the petitioner will be paid in due course of time, submitted the learned Government Pleader.

4.

Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.

5.

The fact that the petitioner's Building bearing No.41/3945-A, B, C and D having a plinth area of 15000 Square feets has been taken on rent by the respondents, is

WP(C).No.3321/2020 4 not in dispute. It is also an admitted position that there are arrears of rent payable to the petitioner. This Court do not find any justification for the respondents for not paying the rent amount to the petitioner and keep the payment pending. In the circumstances, the writ petition is disposed of directing the competent among respondents 2 to 4 to pay the admitted arrears of rent payable to the petitioner, within a period of three months. N. NAGARESH JUDGE SR

WP(C).No.3321/2020 5 APPENDIX OF WP(C) 3321/2020 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF LEASE DEED DATED 01.07.2007 EXECUTED BY THE PETITIONER AND THE GOVERNOR OF KERALA EXHIBIT P2 TRUE PHOTOCOPY OF GO(MS) NO.62/08/TD DATED 22.03.2008 ISSUED BY TAXES (C) DEPARTMENT, GOVERNMENT OF KERALA EXHIBIT P3 TRUE PHOTOCOPY OF LETTER OF PETITIONER DATED 27.03.2019 ADDRESSED TO THE SECRETARY TO GOVERNMENT (TAXES)KERALA EXHIBIT P4 TRUE PHOTOCOPY OF LETTER OF PETITIONER DATED 30.05.19 ADDRESSED TO THE DEPUTY COMMISSIONER GST ERNKAULAM EXHIBIT P5 TRUE PHOTOCOPY OF LETTER OF PETITIONER DATED 11.12.19 ADDRESSED TO THE SECRETARY TO GOVERNMENT (TAXES) KERALA SR //// PA TO JUDGE

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.