{"id":204545,"date":"2008-07-03T00:00:00","date_gmt":"2008-07-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/t-sreekumar-vs-the-punalur-municipality-others-on-3-july-2008"},"modified":"2017-05-05T22:56:49","modified_gmt":"2017-05-05T17:26:49","slug":"t-sreekumar-vs-the-punalur-municipality-others-on-3-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/t-sreekumar-vs-the-punalur-municipality-others-on-3-july-2008","title":{"rendered":"T.Sreekumar vs The Punalur Municipality &amp; Others on 3 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">T.Sreekumar vs The Punalur Municipality &amp; Others on 3 July, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 18675 of 2008(W)\n\n\n\n1. T.SREEKUMAR\n                      ...  Petitioner\n\n                        Vs\n\n1. THE PUNALUR MUNICIPALITY &amp; OTHERS\n                       ...       Respondent\n\n                For Petitioner  :SRI.V.PREMCHAND\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice ANTONY DOMINIC\n\n Dated :03\/07\/2008\n\n O R D E R\n                        ANTONY DOMINIC, J.\n\n                  =W.P.(C)=No.=18675=OF = = = = =\n                    = =    =    = =   =\n                                        2008 - W\n                  = = = = = = = = = = = = = = =\n\n\n                    Dated this the 3rd July 2008\n\n\n                           J U D G M E N T\n<\/pre>\n<p>      Petitioner seeks to quash Exts. P9 and P10 and a direction to<\/p>\n<p>the 3rd respondent to rehear the appeal afresh in the light of Exts.<\/p>\n<p>P4 to P6 is also sought for.\n<\/p>\n<p>      2.    According to the petitioner, following Ext. P1 order of<\/p>\n<p>exemption, a building having ground floor and first floor has been<\/p>\n<p>constructed. This building was given numbers and the property tax<\/p>\n<p>was also assessed.      It is stated that thereafter the petitioner<\/p>\n<p>obtained Ext. P3 order of exemption for construction of the second<\/p>\n<p>floor and accordingly construction was completed.<\/p>\n<p>      3.    Petitioner submits that thereafter Ext. P4 occupancy<\/p>\n<p>certificate was issued and the building was also numbered, as is<\/p>\n<p>seen from Ext.P5. The petitioner is also relying on Ext. P6 certificate<\/p>\n<p>to contend that the second floor of the building was also assessed<\/p>\n<p>to property tax.    According to the petitioner,    while everything<\/p>\n<p>concerning the second floor of the building was thus regularised<\/p>\n<p>W.P.(C) No. 18675 OF 2008<\/p>\n<p>                                   &#8211; 2 &#8211;\n<\/p>\n<p>the then Secretary of the Municipality issued Ext. P7, making<\/p>\n<p>allegation that the petitioner has unauthorisedly constructed the<\/p>\n<p>second floor.      Thereupon, Ext. P8 reply was given denying the<\/p>\n<p>allegations and making reference to Exts. P4 to P6 to contend that<\/p>\n<p>the construction was legitimate.\n<\/p>\n<p>      4.     Despite the reply given by him, the Secretary re-assessed<\/p>\n<p>the tax as per Ext. P9. Against Ext. P9 order, the petitioner filed an<\/p>\n<p>appeal to the 3rd respondent which was disposed of by Ext.P10<\/p>\n<p>Order. According to the petitioner, even in Ext. P10 the fact that the<\/p>\n<p>construction was legitimate or Exts.P4 to P6 documents were not<\/p>\n<p>been adverted to.       Against Ext. P10, petitioner filed Ext. P11<\/p>\n<p>representation to the 2nd respondent and filed this writ petition<\/p>\n<p>seeking the relief mentioned above.\n<\/p>\n<p>      5. I have heard the learned counsel for the petitioner and also<\/p>\n<p>Shri. B. Krishnamani, the counsel who entered appearance on behalf<\/p>\n<p>of the respondents.\n<\/p>\n<p>      6. The main contention that is urged before me by the learned<\/p>\n<p>counsel for the petitioner is that while reassessing tax as per Ext. P9<\/p>\n<p>and confirming the said order by Ext.P10, the authorities did not<\/p>\n<p>W.P.(C) No. 18675 OF 2008<\/p>\n<p>                                    &#8211; 3 &#8211;\n<\/p>\n<p>make advertance to Exts. P4 to P6. A reading of Exts.P9 and P10,<\/p>\n<p>shows that none of the contentions raised by the petitioner in Ext.P8<\/p>\n<p>have been adverted to, either by the original authority or by the<\/p>\n<p>appellate authority who have only filled up certain unfilled portions<\/p>\n<p>of printed formats. Petitioner is right in his contention that if Ext. P4<\/p>\n<p>occupancy certificate, Ext. P5 possession certificate and Ext. P6<\/p>\n<p>certificate to the effect that the second floor of the building has been<\/p>\n<p>assessed to property tax, have not been adverted to by the<\/p>\n<p>authorities concerned. In my view, if these documents were adverted<\/p>\n<p>to, at least by the appellate authority, the conclusion may not have<\/p>\n<p>been the same. However, without pronouncing finally on this aspect,<\/p>\n<p>I feel, this is a matter to be reconsidered by the appellate authority.<\/p>\n<p>For this reason, Ext. P10 order will stand quashed and the 3rd<\/p>\n<p>respondent shall reconsider the appeal filed by the petitioner against<\/p>\n<p>Ext. P9 order with notice to the petitioner and adverting to the<\/p>\n<p>relevant materials that are produced by the petitioner.<\/p>\n<p>      Writ petition is disposed of as above.\n<\/p>\n<p>                                                     ANTONY DOMINIC<br \/>\n                                                             JUDGE<br \/>\njan\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court T.Sreekumar vs The Punalur Municipality &amp; Others on 3 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 18675 of 2008(W) 1. T.SREEKUMAR &#8230; Petitioner Vs 1. THE PUNALUR MUNICIPALITY &amp; OTHERS &#8230; Respondent For Petitioner :SRI.V.PREMCHAND For Respondent : No Appearance The Hon&#8217;ble MR. Justice ANTONY DOMINIC Dated :03\/07\/2008 [&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-204545","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>T.Sreekumar vs The Punalur Municipality &amp; Others on 3 July, 2008 - 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\/t-sreekumar-vs-the-punalur-municipality-others-on-3-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T.Sreekumar vs The Punalur Municipality &amp; 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