{"id":177096,"date":"2009-01-22T00:00:00","date_gmt":"2009-01-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009"},"modified":"2017-07-13T16:34:38","modified_gmt":"2017-07-13T11:04:38","slug":"arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009","title":{"rendered":"Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 1669 of 2009(W)\n\n\n1. ARSHA FISHERIES\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA REP. BY THE\n                       ...       Respondent\n\n2. THE TAHSIDLAR, TALUK OFFICE, KOCHI.\n\n                For Petitioner  :SRI.K.A.MANZOOR ALI\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :22\/01\/2009\n\n O R D E R\n                        K. M. JOSEPH, J.\n                 --------------------------------------\n                  W.P.C. NO. 1669 OF 2009 W\n                  --------------------------------------\n                Dated this the 22nd January, 2009\n\n                            JUDGMENT\n<\/pre>\n<p>      Petitioner put up a building. According to the petitioner, it<\/p>\n<p>is entitled to the benefit of Section 3 of the Building Tax Act<\/p>\n<p>and the matter should have been referred to the Government.<\/p>\n<p>According to learned counsel for the petitioner, the petitioner is<\/p>\n<p>served with Ext.P6 which is a demand notice. Learned<\/p>\n<p>Government Pleader on instructions submits that it is correct<\/p>\n<p>that the petitioner has raised a claim for exemption. In such<\/p>\n<p>circumstances, it was the duty of the Assessing Officer to refer<\/p>\n<p>the matter to the Government under Section 3 and he ought not<\/p>\n<p>have proceeded with the assessment. Accordingly, the Writ<\/p>\n<p>Petition is disposed of as follows:\n<\/p>\n<p>      The second respondent Tahsildar will refer the question to<\/p>\n<p>the Government within fifteen days from the date of receipt of a<\/p>\n<p>copy of this Judgment. The first respondent will proceed to take<\/p>\n<p>a decision in the matter in accordance with law, after affording<\/p>\n<p><span class=\"hidden_text\">WPC.1669\/09 W                    2<\/span><\/p>\n<p>an opportunity of hearing to the petitioner, within three months<\/p>\n<p>from the date of receipt of the reference from the Tahsildar. Till<\/p>\n<p>such time as a decision is taken, recovery proceedings against<\/p>\n<p>the petitioner will be kept in abeyance.<\/p>\n<p>                                            Sd\/=<br \/>\n                                      K. M. JOSEPH, JUDGE<\/p>\n<p>kbk.\n<\/p>\n<p>                      \/\/ True Copy \/\/<\/p>\n<p>                                             PS to Judge<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 1669 of 2009(W) 1. ARSHA FISHERIES &#8230; Petitioner Vs 1. STATE OF KERALA REP. BY THE &#8230; Respondent 2. THE TAHSIDLAR, TALUK OFFICE, KOCHI. For Petitioner :SRI.K.A.MANZOOR ALI For Respondent [&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-177096","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009 - 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\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2009-01-21T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-07-13T11:04:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009\",\"datePublished\":\"2009-01-21T18:30:00+00:00\",\"dateModified\":\"2017-07-13T11:04:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009\"},\"wordCount\":228,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Kerala High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009\",\"name\":\"Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-01-21T18:30:00+00:00\",\"dateModified\":\"2017-07-13T11:04:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009","og_locale":"en_US","og_type":"article","og_title":"Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-01-21T18:30:00+00:00","article_modified_time":"2017-07-13T11:04:38+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009","datePublished":"2009-01-21T18:30:00+00:00","dateModified":"2017-07-13T11:04:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009"},"wordCount":228,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Kerala High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009","url":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009","name":"Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-01-21T18:30:00+00:00","dateModified":"2017-07-13T11:04:38+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/arsha-fisheries-vs-state-of-kerala-rep-by-the-on-22-january-2009#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Arsha Fisheries vs State Of Kerala Rep. By The on 22 January, 2009"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/177096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=177096"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/177096\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=177096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=177096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=177096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}