IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID THURSDAY, THE 19TH FEBRUARY 2009 / 30TH MAGHA 1930 WP(C).No. 8765 of 2005(R) ------------------------------------- PETITIONER: ------------------- M/S. SREENIDHI TOWERS (P) LTD., REP. BY ITS MANAGING DIRECTOR, MR.K.M. MOHANDAS, EAST NADA, GURUVAYOOR. BY ADV. SRI.V.R.KESAVA KAIMAL RESPONDENTS: ----------------------- 1. GURUVAYOOR MUNICIPALITY, REPRESENTED BY ITS SECRETARY, MUNICIPAL OFFICE, GURUVAYOOR. 2. THE SECRETARY, GURUVAYOOR MUNICIPALITY GURUVAYOOR. ADV. SRI.K.K.CHANDRAN PILLAI FOR R1 SRI.R.SHYAM KUMAR FOR R1 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.8765 OF 2005-R APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOCOPY OF THE NOTICE DTD.12.12.00 ISSUED BY THE FIRST RESPONDENT IN RESPECT OF BUILDING NO.389/A EXT.P2 PHOTOCOPY OF THE NOTICE DTD.12.12.00 ISSUED BY THE FIRST RESPONDENT IN RESPECT OF BUILDING NO.389/A1 EXT.P3 PHOTOCOPY OF THE NOTICE DTD.12.12.00 ISSUED BY THE FIRST RESPONDENT IN RESPECT OF BUILDING NO.389/A2 EXT.P4 PHOTOCOPY OF THE NOTICE DTD.24.08.01 ISSUED BY THE FIRST RESPONDENT IN RESPECT OF BUILDING NO.389/A3 EXT.P5 PHOTOCOPY OF THE NOTICE DTD.12.12.00 ISSUED BY THE FIRST RESPONDENT IN RESPECT OF BUILDING NO.389/A4 EXT.P6 PHOTOCOPY OF THE NOTICE DTD.12.12.00 ISSUED BY THE FIRST RESPONDENT IN RESPECT OF BUILDING NO.389/T EXT.P7 PHOTOCOPY OF THE NOTICE DTD.12.12.00 ISSUED BY THE FIRST RESPONDENT IN RESPECT OF BUILDING NO.389/U EXT.P8 PHOTOCOPY OF THE ORDER DTD.28.6.01 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF BUILDING NO.389/A EXT.P9 PHOTOCOPY OF THE ORDER DTD.28.6.01 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF BUILDING NO.389/A1 EXT.P10 PHOTOCOPY OF THE ORDER DTD.28.6.01 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF BUILDING NO.389/A2 EXT.P11 PHOTOCOPY OF THE ORDER DTD.NIL ISSUED BY THE 2ND RESPONDENT IN RESPECT OF BUILDING NOS.389/A3, A4, T & U EXT.P12 PHOTOCOPY OF THE ORDER DTD.6.11.02 OF THE STANDING COMMITTEE FOR BUILDING NOS.389/A3, A4, T & U EXT.P14 PHOTOCOPY OF THE ORDER DTD. NIL OF THE STANDING COMMITTEE IN RESPECT OF BUILDING NOS.389/A, A1 & A2 EXT.P14 PHOTOCOPY OF THE TABLE SHOWING TAX IMPOSED AND THE DEDUCTIONS GIVEN – DTD.NIL EXT.P15 PHOTOCOPY OF THE APPLICATION DTD.2.7.03 GIVEN TO THE MINISTER OF LOCAL ADMINISTRATION BY THE PETITIONER EXT.P16 PHOTOCOPY OF THE REPORT DTD.12.8.03 GIVEN BY THE DIRECTOR OF URBAN AFFAIRS, KOCHI EXT.P17 PHOTOCOPY OF THE REPORT DTD.28.10.03 GIVEN BY THE DIRECTOR OF URBAN AFFAIRS, THIRUVANANTHAPURAM EXT.P18 PHOTOCOPY OF THE DIRECTION DTD. 6.11.03 GIVEN BY THE DEPT. OF LOCAL ADMINISTRATION TO THE RESPONDENTS EXT.P19 PHOTOCOPY OF THE NOTICE DTD.2.3.05 ISSUED BY THE RESPONDENTS IN RESPECT OF BUILDING NOS.389/A, A1 & A2 W.P.(C) NO.8765/2005 - 2 - EXT.P20 PHOTOCOPY OF THE NOTICE DTD.2.3.05 ISSUED BY THE RESPONDENTS IN RESPECT OF BUILDING NOS.389/A3, A4, T, U EXT.P21 PHOTOCOPY OF THE REPRESENTATION DTD.2.3.05 GIVEN TO THE RESPONDENTS BY THE PETITIONER. / TRUE COPY / HARUN-UL-RASHID, J. ------------------------------------------- W.P.(C) No.8765 of 2005-R ------------------------------------------ Dated, this the 19th day of February, 2009 JUDGMENT The petitioner company owns a hotel building by name 'Krishna Inn'. Exts.P1 to P7 are the separate assessment orders in respect of the said building. The petitioner company aggrieved by the imposition of property tax at the rates specified in Exts.P1 to P7 filed appeals before the second respondent. The second respondent passed Exts.P8 to P11 orders disposing of the appeals on merits and confirming the assessment orders passed by the original authority with little modification. Petitioner company filed revision petition before Standing Committee. The Standing Committee examined the question and confirmed the appellate order with slight modification. Exts.P12 and P13 are the modified orders passed by the revisional authority. The original authority assessed the tax for the seven units at Rs.106728/-+ 5338/-. The appellate authority reduced the tax amount and refixed at Rs.101813/- + 5090/-. Again in the order passed by the revisional authority, slight modification is made and the tax is reduced and refixed at Rs.94199/- + 4709/-. So, as per Exts.P12 and P13 orders passed by the revisional authority, the property tax payable is W.P.(C) No.8765 of 2005 2 Rs.94199/- + 4709/-. The petitioner company submitted that for the entire seven units the total deduction made was only Rs.12529/- + 628/-. Since the petitioner is entitled to considerable deduction, it approached the Government by filing Ext.P15 representation. On the basis of Ext.P15, Government called for a report from the Director, Urban Affairs. The Director, Urban Affairs recommended to the Government by Ext.P17 report dated 28.10.2003 that the rate adopted for assessment by the Municipality is excessive and, therefore, the petitioner is entitled to considerable deduction. Based on Ext.P17 report and considering the contentions of the petitioner, the Government issued Ext.P18 order dated 6.11.2003 directing the Guruvayur Municipality to refix the property tax payable by the petitioner by granting deduction. 2. Petitioner complains that inspite of Ext.P15 representation, Ext.P17 report and Ext.P18 Government order, the Municipality did not act upon them. Instead, the Municipality issued Exts.P19 and P20 demand notices intimating coercive steps for non-payment of the tax. 3. In the light of the facts and circumstances stated above, this Court directs the Guruvayur Municipality to decide W.P.(C) No.8765 of 2005 3 the matter afresh on the basis of Exts.P15, P16, P17 and P18. The decision shall be taken within a period of three months from the date of receipt of a copy of this judgment. In view of the aforesaid direction, the demand notices issued to the petitioner shall be kept in abeyance till the disposal of the matter. Writ petition is disposed of as above. HARUN-UL-RASHID, JUDGE vns