IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP No. 23531 of 1998(B)
1. SREE NARAYANA BHAKTHA PARIPALANA YORAM
... Petitioner
Vs
1. STATE OF KERALA
... Respondent
For Petitioner :SRI.P.PUSHPARAJAN
For Respondent :GOVERNMENT PLEADER
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :09/08/2007
O R D E R
H.L. DATTU, C.J. & K.T. SANKARAN, J.
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O.P. No. 23531 OF 1998
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Dated this the 9th August, 2007
J U D G M E N T
H.L. Dattu, C.J.:
Petitioner claims that it is a society registered under the provisions of
the Act 11 of 1088 of the Registrar of Joint Stock Companies, as a charitable
organisation. In this Original Petition filed under Article 226 of the
Constitution of India, the petitioner-society seek the following reliefs, they are
as under:
“i) Issue a writ of certiorari or any other writ, order or
direction quashing Ext.P4 notice issued by the 3rd respondent
and Ext.P5 assessment.
ii) Issue a writ of mandamus or any other writ, direction or
order directing the respondents to exempt the buildings
-Shopping Complex and Sree Narayana Auditorium from the
payment of building tax as exempted under the Building Tax Act
and the Rules.
iii) Stay all further proceedings pursuant to Ext.P4 notice
dated 16.10.1998. “
2. At the time of hearing of this Original Petition, learned counsel for
the petitioner-society very fairly submits that he is not pressing for an answer
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to prayer No.(ii).
3. Taking note of the submission made by the learned counsel, we are
not answering prayer No.2 in this Original Petition.
4. What remains now is only the challenge against the orders of
assessment passed by the Tahsildar (Ext.P5) under the provisions of the
Kerala Building Tax Act and the notice issued pursuant thereto.
5. If, for any reason, the petitioner-society is aggrieved by the orders
of assessment passed by the Tahsildar under the provisions of the Kerala
Building Tax Act and notice of demand issued pursuant thereto, necessarily
petitioner-society has to question those orders of assessment and notice of
demand, by filing an appropriate appeal before the Revenue Divisional
Officer. The remedy provided under the Act is not only effective but also
efficacious. Without exhausting the remedy available to the petitioner-society
under the Act, petitioner could not have approached this court.
6. In view of the above, the following:
O R D E R
i) In view of the submission made by the learned counsel for the
petitioner-society, prayer No.2 raised in this Original Petition is rejected.
ii) If for any reason, the petitioner-society is aggrieved by the orders of
assessment passed by the 3rd respondent-Tahsildar and the notice of demand
issued pursuant thereto , petitioner- Society is permitted to file an appropriate
appeal within 30 days from today.
iii) If such an appeal is filed within the time granted by this court,
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the appellate authority shall decide the appeal only on merits without
reference to the period of limitation.
iv) All other contentions raised in this Original Petition are left open.
v) Pending Civil Miscellaneous Petitions are also disposed of.
Ordered accordingly.
H.L. DATTU,
CHIEF JUSTICE.
K.T. SANKARAN,
JUDGE.
lk
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H.L. DATTU, C.J.&
K.T. SANKARAN, J.
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O.P. No. 23531 OF 1998
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Dated this the 9th August, 2007
J U D G M E N T