IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN THURSDAY, THE 21ST OCTOBER 2010 / 29TH ASWINA 1932 WP(C).No. 27952 of 2010(T) -------------------------- PETITIONER(S): ----------------------- 1. SMT.LALITHA RAMAKRISHNAN, KOLLARA HOUSE, ANITHA BHAVAN, KARIKKAMURI, ERNAKULAM. 2. K.R.ROSHY, KOLLARA HOUSE, ANITHA BHAVAN, KARIKKAMURI, ERNAKULAM. BY ADV. SRI.T.M.CHANDRAN SRI.V.A.SASIDHARAN SRI.JOSEPH ALBIN NEDUNTHALLY RESPONDENT(S): ------------------------- 1. THE ANGAMALY MUNICIPALITY REPRESENTED BY SECRETARY, ANGAMALY – 683 572. 2. THE SECSRETARY, ANGAMALY MUNICIPALITY, ANGAMALAY – 683 572. ADV. SRI.P.SANTHALINGAM, SENIOR ADVOCATE FOR R1 & 2 STANDING COUNSEL SRI.S.SHARAN FOR R1 & 2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27952 of 2010 APPENDIX Petitioner's Exhibits :- Ext.P1 :- Copy of Building Permit dated 27.5.2008. Ext.P2 :- Copy of Order dated 8.2.2010 issued by the 2nd respondent. Ext.P3 :- Copy of No Objection Certificate dated 8.2.2010 issued by the Commandant General, Fire Rescue Services. Ext.P4 :- Copy of completion Certificate dated 19.3.2010 filed by the Petitioner along with completion certificate from the Architect. Ext.P5 :- Copy of petition dated 7.7.2010 filed by the petitioners. Ext.P6 :- Copy of Receipt dated 7.7.2010 issued by the Respondents. Respondent's Exhibits :- NIL //True Copy// P.A. to Judge P.N.RAVINDRAN, J. --------------------------- W.P.(C) No.27952 of 2010 ------------------------------------- Dated this the 21st day of October 2010 J U D G M E N T The petitioners who own land within the local limits of Angamali Municipality have constructed a building therein. Later, the petitioners put up an additional construction over the said building on the strength of Ext.P1 building permit, the validity of which was extended by Ext.P2 order till 25.12.2012. There are disputes between the petitioners and the Angamali Municipality regarding the property tax payable for the first three floors of the building. The grievance voiced by the petitioners in this writ petition is that in view of the said dispute which is pending in this Court in W.P.(C) No.13549 of 2010, the Angamali Municipality has declined to number the building additionally put up on the top of the old building and issue the occupancy certificate. In this writ W.P.(C) No.27952 of 2010 -: 2 :- petition, the petitioners seek a direction to the 2nd respondent to issue occupancy certificate to the additional building and to number it. 2. A statement dated 15.10.2010 has been filed on behalf of the respondents. It is stated that though property tax has been assessed and demand raised in respect of the existing building, the petitioners have defaulted payment and that approximately a sum of Rs.8 lakhs is due on that count. It is stated that the additional building put up was not numbered in view of the default in remitting property tax for the building which was initially constructed. 3. It is evident from the stand taken by the respondents that they have declined to number the third and fourth floors of the building and additions to the existing building on the ground that property tax in respect of the first three floors of the building is due from the petitioners. No provision of Kerala Municipality Act, 1994 or the Kerala Municipality Building Rules, 1999 which empowers the respondents to decline to number the additions to the existing W.P.(C) No.27952 of 2010 -: 3 :- building if property tax is due in respect of the existing structure was brought to my notice. A learned single Judge of this Court has in Calicut wynad motor service (P) Ltd. v. State of Kerala [1986 KLT 1216] held that a statutory authority cannot attempt an unauthorized enforcement of a liability or attempt to collect money due to it and that only the mode of recovery contemplated in the statute can be resorted to effect recovery. In that case it was held that an authority under the Motor Vehicles Act cannot refuse to register the vehicle for non payment of excise duty or other taxes in the absence of any such enabling provision in the Motor Vehicles Act, 1939. In the instant case, the respondents have declined to number the building (third and fourth floors of an existing building) on the ground that the petitioners have defaulted payment of property tax in respect of the ground, first and second floors. Such a course of action according to me, cannot be sustained in the absence of any such provision in the Kerala Municipality Act, 1994 or the Kerala Municipality Building Rules, 1999. If money is due from the petitioners by W.P.(C) No.27952 of 2010 -: 4 :- way of property tax the remedy of the respondents is to recover it in accordance with law. Further, in the instant case, the dispute regarding levy of property tax is pending in W.P.(C)No.13549 of 2010 on the file of this Court. In such circumstances, I am of the considered opinion that the stand taken by the respondents cannot be sustained. I accordingly dispose of this writ petition with a direction to the respondents to number the building constructed by the petitioners on the strength of Ext.P1 building permit and to issue occupancy certificate expeditiously and in any event within one month from the date on which the petitioners produce a certified copy of this judgment before the 2nd respondent. P.N.RAVINDRAN, JUDGE. Jvt