IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.T.RAVIKUMAR MONDAY, THE 28TH DAY OF FEBRUARY 2011/9TH PHALGHUNA 1932 WP(C).No. 6101 of 2011 (K) ----------------------------------- PETITIONER(S): ---------------------- 1. SATISH MURTI, 41/605, 2ND FLOOR, BEETA PLAZA, DR.KRISHNASWAMI ROAD, KOCHI-682035. 2. VASU MURTI, 41/604,2ND FLOOR, BEETA PLAZA, DR.KRISHNASWAMI ROAD, KOCHI - 682035. BY ADVS.SRI.ELVIN PETER P.J. SMT.POOJA SURENDRAN RESPONDENT(S): ------------------------ 1. THE CORPORATION OF COCHIN, REPRESENTED BY ITS SECRETARY, KOCHI-11. PIN: 682011. 2. THE SECRETARY, CORPORATION OF COCHIN, KOCHI -11. PIN: 682011. 3. THE REVENUE OFFICER, CORPORATION OF COCHIN, KOCHI -11. PIN: 682011. 4. THE STANDING COMMITTEE FOR TAXATION, FINANCE AND ACCOUNTS, CORPORATION OF COCHIN, KOCHI -11, REPRESENTED BY ITS CHAIRPERSON. PIN: 682011. BY SMT.SEENA RAMAKRISHNAN,SC,COCHIN CORPN. BY SRI.P.K.SOYUZ,SC,COCHIN CORPORATION THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-02-2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AS WPC.NO.6101/2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF SALE DEED NO.2338/2010 REGISTERED IN SRO, ERNAKULAM. EXT.P2: COPY OF SALE DEED NO.3795/1995 REGISTERED IN SRO, ERNAKULAM. EXT.P3: COPY OF THE ORDER DATED 24/9/2010 ISSUED BY THE 3RD RESPONDENT. EXT.P4: COPY OF APPEAL MEMORANDUM FILED BY THE 1ST PETITIONER BEFORE THE 4TH ALONG WITH THE RECEIPT EVIDENCING SUBMISSION THE APPEAL. EXT.P6: COPY OF NOTICE DATED 2/11/2009 ISSUED BY THE RESPONDENTS TO THE 2ND PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE AS C.T.RAVIKUMAR, J. ---------------------------- W.P.(C)No.6101 of 2011 ---------------------------- Dated 28th February, 2011 JUDGMENT The first petitioner has purchased an apartment bearing Door No.41/605 of Corporation of Kochi having a built up area of 111.782 Sq.m. on the second floor of the building called Beeta Plaza, as per Ext.P1. The second petitioner, who is the wife, purchased an apartment in the same building bearing Door No.41/604 having a built up area of 1678 Sq.m. on its second floor, as per Ext.P2. Even prior to the purchase of the above apartments, as per Exts.P1 and P2, the property tax in respect of the said apartments were assessed. Feeling it as excessive and exorbitant, the first petitioner filed a revision petition under Rule 10 of the Taxation Rules. It was filed on his behalf and also on behalf of the second petitioner. The said revision petition was dismissed as per Ext.P3 order dated 24.09.2010. Feeling aggrieved by Ext.P3 order, the first petitioner has preferred Ext.P4 appeal under Rule 23 of the Taxation Rules before the 4th respondent. It is submitted that Ext.P4 appeal is still pending before the 4th respondent. During the WP(C).No.6101/2011 2 pendency of the said appeal, the 3rd respondent took steps to effect the recovery of the property tax originally assessed in respect of the above apartments. Exts.P5 and P6 are notices issued for that behalf. It is in the said circumstances that this writ petition has been filed. 2. I have heard the learned counsel appearing for the petitioners and also the learned Standing Counsel for the 4th respondent. Admittedly, the first petitioner has preferred Ext.P4 appeal on being aggrieved by Ext.P3 order and it is still pending before the 4th respondent. Evidently, it is during its pendency that Exts.P5 and P6 notices are issued by the 3rd respondent for recovering the property tax assessed in respect of the above mentioned apartments. Considering the fact that Ext.P4 appeal preferred by the first petitioner against Ext.P3 order in revision is pending before the 4th respondent, this writ petition is disposed of as hereunder:- The 4th respondent shall consider and pass orders on Ext.P4 appeal expeditiously, at any rate, within a period of two months from the date of receipt of a copy of this judgment after affording the petitioners an opportunity of being heard. Till orders are passed on Ext.P4 appeal WP(C).No.6101/2011 3 the respondents shall keep in abeyance all further proceedings pursuant to Exts.P5 and P6. Sd/- C.T.RAVIKUMAR Judge smt/TKS