Linta Purayidathil Jose vs. The State Of Kerala
Held
The High Court found that the assessment order did not reflect any hearing or consideration of documents, concluding it was issued mechanically. Consequently, the Court set aside the order and directed the respondent to conduct a fresh hearing and pass a new order within three months.
Facts
The petitioner challenged an assessment order issued under the Kerala Building Tax Act, alleging it was passed in violation of natural justice without a proper hearing or application of mind. The respondent contended that the petitioner was heard and directed to produce documents for an exemption claim.
Key Issues
Whether the assessment order under the Kerala Building Tax Act was passed in violation of principles of natural justice without a proper hearing or application of mind.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 17TH DAY OF SEPTEMBER 2021 / 26TH BHADRA, 1943 WP(C) NO. 18417 OF 2021 PETITIONER: LINTA PURAYIDATHIL JOSE, AGED 38 YEARS XIII/257, POPEES BUILDING, PATHIRIYAL, POONTHOTTAM, THIRUVALI, MALAPPURAM DISTRICT-676 123, (PROPRIETOR, AIBEL APPARELS). BY ADV E.C.AHAMED FAZIL RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE REVENUE DIVISIONAL OFFICER, PERINTHALMANNA, NEAR MINI-CIVIL STATION, PATTAMBI ROAD, PERINTHALMANNA. 3 THE TAHSILDAR, NILAMBUR, TALUK OFFICE, NILAMBUR, MALAPPURAM DISTICT-679 329 4 THE VILLAGE OFFICER, THIRUVALLI, THIRUVALLI VILLAGE OFFICE, NILAMBUR TALUK, MALAPPURAM DISTRICT-679 348 DR.THUSHARA JAMES-SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18417 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P(C) No.18417 of 2021 --------------------------------- Dated this the 17th day of September, 2021 JUDGMENT Petitioner challenges Ext.P3 assessment order issued un
The judgment continues below.
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