IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 25TH JUNE 2009 / 4TH ASHADHA 1931 WP(C).No. 2481 of 2004(U) ------------------------- PETITIONER(S): --------------- KUMBANAD BUILDERS AND SERVICES PVT.LTD., REPRESENTED BY ITS GENERAL MANAGER, T.O.THOMAS, 6A, KENTON TOWERS, ADJACENT TO KALABHAVAN THEATRES VAZHUTHACADU, THIRUVANANTHAPURAM. BY ADV. SRI.ASOK M.CHERIAN RESPONDENT(S): --------------- 1. THIRUVANANTHAPURAM CORPORATION, REPRESENTED BY ITS SECRETARY, CORPORATION OFFICE, THIRUVANANTHAPURAM. 2. TAXES APPELLATE COMMITTEE, THIRUVANANTHAPURAM CORPORATION, THIRUVANANTHAPURAM 3. THE REVENUE OFFICER, THIRUVANANTHAPURAM CORPORATION,THIRUVANANTHAPURAM. R1 BY ADV. SRI.N.NANDAKUMARA MENON, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPIES OF ASSESSMENT NOTICES DT.24.9.99 ISSUED IN RESPECT OF THE BUILDINGS WITH ASSESSMENT NUMBERS 15/1665(2) TO 15/1665(12). P2: TRUE COPY OF OBJECTION DT.12.10.99 BY THE PETITIONER BEFORE THE RESPONDENT. P3: TRUE COPY OF LETTER DT.12.10.99 SUBMITTED BEFORE THE OFFICER OF R2. P4: TRUE COPY OF ORDERS DT.31.3.2000 PSSED BY THE SECRETARY. P4(a): TRUE COPY OF ORDERS DT.31.3.2000 PASSED BY THE SECRETARY. P5: TRUE COPY OF APPEAL DT.3.5.2000 SUBMITTED BY PETITIONER BEFORE THE STANDING COMMITTEE OF THE CORPORATION. P6: TRUE COPY OF ORDER DT.20.9.2001 ISSUED BY THE SECRETARY FOLLOWING THE STANDING COMMITTEE DECSION. P7: TRUE COPY OF JUDGMENT DT.21.12.2001 OF THIS HON'BLE COURT IN O.P. NO.38636/2001. P8: TRUE COPY OF ORDER DT.1.12.2003 OF THE REVENUE OFFICER OF THE RESPONDENT. P9: TRUE COPY OF REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE SECRETARY OF R1 DT.23.1.2004. RESPONDENT'S EXHIBITS: R1(a): TRUE PHOTOCOPY OF DECISION OF THE APPELLATE AUTHORITY DT.13.2.2003. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.2481 of 2004 .................................................................... Dated this the 25th day of June, 2009. JUDGMENT The petitioner's claim for vacancy remission from building tax was subject matter of appeal before the Taxation Appeal Committee of the Corporation. They passed Ext.R1(a) order directing the Revenue Officer to consider petitioner's claim for vacancy remission. However, pursuant to the Committee's direction, the Revenue Officer has vide Ext.P8 dated 1.12.2003 rejected the claim for the reason that it was not filed within time. It is this order that is under challenge in this W.P. I have heard counsel appearing for the petitioner and Standing Counsel appearing for the Corporation. 2. Admittedly petitioner did not give advance intimation in terms of Section 239(3)(a) of the Kerala Municipality Act and so much so, claim was rejected by the Revenue Officer. The purpose of advance intimation is for the Corporation to verify whether the building was occupied or not. Therefore, delay is fatal to the claim and consequently 2 claim was rightly rejected. The W.P. is devoid of any merit and is dismissed. C.N.RAMACHANDRAN NAIR Judge pms