{"id":164773,"date":"2010-04-07T00:00:00","date_gmt":"2010-04-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sebastian-mathew-vs-state-of-kerala-on-7-april-2010"},"modified":"2016-12-14T14:12:16","modified_gmt":"2016-12-14T08:42:16","slug":"sebastian-mathew-vs-state-of-kerala-on-7-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sebastian-mathew-vs-state-of-kerala-on-7-april-2010","title":{"rendered":"Sebastian Mathew vs State Of Kerala on 7 April, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Sebastian Mathew vs State Of Kerala on 7 April, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 14772 of 2007(H)\n\n\n1. SEBASTIAN MATHEW,\n                      ...  Petitioner\n2. SHIJI JOHN,\n\n                        Vs\n\n\n\n1. STATE OF KERALA,REP.BY ITS SECRETARY,\n                       ...       Respondent\n\n2. SECRETARY,LOCAL SELF ADMINISTRATION\n\n3. DISTRICT COLLECTOR,\n\n4. THE TAHSILDAR,\n\n                For Petitioner  :SRI.JOMY GEORGE\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN\n\n Dated :07\/04\/2010\n\n O R D E R\n            THOTTATHIL B.RADHAKRISHNAN, J.\n                   -------------------------------------------\n                     W.P(C).No.14772 OF 2007\n                   -------------------------------------------\n                Dated this the 7th day of April, 2010\n\n\n                               JUDGMENT\n<\/pre>\n<p>      The petitioners, owners of petroleum outlets, have two fold<\/p>\n<p>contentions against the assessment order under the Kerala<\/p>\n<p>Building Tax Act, 1975. The first is that the impugned order has<\/p>\n<p>been issued without giving sufficient opportunity of hearing. It<\/p>\n<p>is stated that the said order was issued even before the period of<\/p>\n<p>one month granted to file reply. The second ground is that the<\/p>\n<p>canopy of a petroleum outlet does not fall within the definition of<\/p>\n<p>the term &#8216;building&#8217; for the purpose of the KBT Act. The latter<\/p>\n<p>among the issues stands covered against the petitioners by the<\/p>\n<p>judgment of this Court in <a href=\"\/doc\/1436819\/\">All Kerala Federation of Petroleum<\/p>\n<p>Traders v. State of Kerala<\/a> [2004(1) KLT 1017]. Therefore, all<\/p>\n<p>that survives is the plea for hearing. Learned counsel for the<\/p>\n<p>petitioners states that his clients have serious objections to the<\/p>\n<p>manner in which the total floor area has been calculated for the<\/p>\n<p>WPC.14772\/07.\n<\/p>\n<p><span class=\"hidden_text\">                                2<\/span><\/p>\n<p>purpose of determining the tax. He also states that the area<\/p>\n<p>which is liable to be exempted has also been included in the floor<\/p>\n<p>area. Under such circumstances, this writ petition is ordered<\/p>\n<p>directing that following the production of a copy of this<\/p>\n<p>judgment, the petitioners will be heard in relation to the<\/p>\n<p>impugned assessment and for such purpose, the impugned order<\/p>\n<p>is vacated hereby. The writ petition is ordered accordingly.<\/p>\n<p>                                             Sd\/-\n<\/p>\n<p>                         THOTTATHIL B.RADHAKRISHNAN,<br \/>\n                                             Judge.\n<\/p>\n<p>kkb.12\/04.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Sebastian Mathew vs State Of Kerala on 7 April, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 14772 of 2007(H) 1. SEBASTIAN MATHEW, &#8230; Petitioner 2. SHIJI JOHN, Vs 1. STATE OF KERALA,REP.BY ITS SECRETARY, &#8230; Respondent 2. SECRETARY,LOCAL SELF ADMINISTRATION 3. DISTRICT COLLECTOR, 4. THE TAHSILDAR, For Petitioner :SRI.JOMY [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-164773","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sebastian Mathew vs State Of Kerala on 7 April, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/sebastian-mathew-vs-state-of-kerala-on-7-april-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sebastian Mathew vs State Of Kerala on 7 April, 2010 - Free Judgements of Supreme Court &amp; 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