IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 28TH MAY 2010 / 7TH JYAISHTA 1932 WP(C).No. 16025 of 2010(C) ---------------------------------------- PETITIONER(S): ----------------------- TOWN BRETHREN ASSEMBLY, ANGAMALY, REP;BY ITS AUTHORIZED REPRESENTATIVES MR.E.M. POULOSE, EDACHERIL HOUSE, NEAR SUB-REGISTRAR'S OFFICE, ANGAMALY-683 572 AND K.V. VARGHESE KOORANPLANKUDY HOUSE, KALLUPALOM ROAD, ANGAMALY-683 572. BY ADV. SRI.T.SETHUMADHAVAN, SRI.PUSHPARAJAN KODOTH, SRI.K.JAYESH MOHANKUMAR, SMT.VANDANA MENON, SMT.ANJU P.NAIR. RESPONDENT(S): --------------------------- 1. ANGAMALY MUNICIPALITY, REPRESENTED BY ITS SECRETARY,ANGAMALY. 2. THE SECRETARY,ANGAMALY MUNICIPALITY, ANGAMALY. 3. THE SECRETARY TO GOVT.OF KERALA, DEPARTMENT OF TAXES (A), GOVT.SECRETARIAT THIRUVANANTHAPURAM. 4. M/S.PLANET GROUP (HOTEL PALACE INN), ANGAMALY, REPRESENTED BY ITS PRESENT MANAGING PARTNER SHAJAN ANTONY,CHETTUNGAL HOUSE, ANGAMALY. R3 BY GOVT. PLEADER R1 & R2 BY ADV. MR.P. SANTHALINGAM, SC. R4 BY ADV. SRI.PIUS C.MUNDADAN, SMT.ANJU DIVAKAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/05/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. T.R. RAMACHANDRAN NAIR, J. --------------------------------------- W.P.(C) No.16025 OF 2010 --------------------------------------- Dated this the 28th day of May, 2010. J U D G M E N T The petitioner herein is representing a congregation known as Brethren Church which constructed a building housing the Church in the property at Angamly Town. The same was enjoying exemption from payment of property tax which was granted under Section 235 of the Kerala Municipalities Act. Exhibit P2 series (assessment registers) have been produced in support of the above plea. 2. The 4th respondent seeks to open a Bar attached Hotel by name Hotel Palace Inn. There were various proceedings between the parties in the matter and so far Bar licence has not been issued and the matter is still pending before the Government in a revision petition filed by the 4th respondent as directed by this Court. In the meanwhile, on getting information that the Municipality has withdrawn the exemption from payment of property tax and failing to get any proper notice or order in the W.P.(C) No.16025/2010 2 matter, this writ petition has been filed by the petitioner. 3. Prayer No.iii in the writ petition is to direct the 2nd respondent to serve a copy of the order No.R1-4524/10 dated 29.3.2010 as applied for as per Exhibit P11. When the matter came up for admission, this Court directed the Standing Counsel for the Municipality to get instructions in the matter. On 26.05.2010, it was submitted by the learned Standing Counsel that exemption granted to the petitioner from payment of property tax has been withdrawn. This Court therefore directed the Municipality to see that a copy of the order is served before 28.05.2010 and accordingly, the matter is posted today for reporting compliance. 4. Learned counsel for the petitioner produced before me for perusal a notice styled as “Special notice” issued under schedule 2 of the Kerala Municipalities Act directing the petitioner to furnish objections, if any, to the proposal to collect property tax at the rate mentioned in the notice. Learned Standing Counsel for the Municipality submitted that actually exemption has not been withdrawn by a separate order but a notice has W.P.(C) No.16025/2010 3 been issued as pointed out by the learned counsel for the petitioner seeking their objections in the matter. 5. Learned counsel for the 4th respondent submitted that actually the 4th respondent had sought for an information from the Municipality under the Right to Information Act whether the exemption granted from payment of property tax is in force for enabling the 4th respondent to make submissions before the Government. 6. Learned counsel produced before me for perusal a letter dated 27.03.2010 issued to the 4th respondent by the Municipality stating that the Municipality was satisfied that the exemption granted is not in accordance with the Rules and therefore, they are taking steps to assess the property tax on a retrospective basis for a period of three years for which appropriate instructions have been given to the Revenue Inspector. Even the said reply cannot be termed as one which indicates withdrawal of exemption so far. 7. Whatever that be, since the learned Standing Counsel for the Municipality submitted that no orders have been passed W.P.(C) No.16025/2010 4 so far withdrawing the exemption, it is upto the petitioner to file appropriate objections to the special notice. Leaving open the remedy to file appropriate objections in the matter, this writ petition is disposed of. T.R. RAMACHANDRAN NAIR JUDGE smp