{"id":214626,"date":"2009-07-06T00:00:00","date_gmt":"2009-07-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/varghese-thomas-vs-secretary-on-6-july-2009"},"modified":"2014-07-09T05:42:31","modified_gmt":"2014-07-09T00:12:31","slug":"varghese-thomas-vs-secretary-on-6-july-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/varghese-thomas-vs-secretary-on-6-july-2009","title":{"rendered":"Varghese Thomas vs Secretary on 6 July, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
Varghese Thomas vs Secretary on 6 July, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 31173 of 2008(J)\n\n\n\n1. VARGHESE THOMAS\n                      ...  Petitioner\n\n                        Vs\n\n1. SECRETARY, THIRUVALLA MUNICIPALITY\n                       ...       Respondent\n\n                For Petitioner  :SRI.N.N.SUGUNAPALAN (SR.)\n\n                For Respondent  :SRI.S.SUBHASH CHAND, SC.THIRUVALLA MUNC\n\nThe Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN\n\n Dated :06\/07\/2009\n\n O R D E R\n            THOTTATHIL B.RADHAKRISHNAN, J.\n                  -------------------------------------------\n                  W.P(C).Nos.31173 OF 2008 &\n                            17758 OF 2009\n                  -------------------------------------------\n               Dated this the 6th day of July, 2009\n\n\n                              JUDGMENT\n<\/pre>\n
1.The petitioner in these matters owns a building within the<\/p>\n
  jurisdiction of Thiruvalla Municipality. Issues arose between<\/p>\n
  him and the Municipality regarding payment of property tax<\/p>\n
  and also regarding numbering of the building and issuance of<\/p>\n
  ownership certificate. After hearing counsel for parties and<\/p>\n
  following earlier interim orders, this Court issued a further<\/p>\n
  interim order in W.P(C).31173\/08, on 25.11.2008, directing<\/p>\n
  the Municipality to issue occupation (occupancy) certificate<\/p>\n
  and to make regular assessments of property tax.              In respect<\/p>\n
  of assessments purportedly made under Section 242 of the<\/p>\n
  Kerala Municipality Act, 1994, hereinafter, the “Act”, the<\/p>\n
  petitioner was relegated to file an appeal before the Tribunal<\/p>\n
  for Local Self Government Institutions.\n<\/p>\n
WPC.31173\/08 & 17758\/09<\/p>\n
                            Page numbers<\/p>\n
2. Following the aforesaid, the petitioner filed an appeal to the<\/p>\n
  Tribunal and that has been returned with an endorsement that<\/p>\n
  he has to remit the amounts covered by the demand impugned<\/p>\n
  in the appeal. This led to the institution of W.P(C).17758\/09.<\/p>\n
3. From the aforesaid, it is clear that there are two issues<\/p>\n
  between the parties; one relatable to regular assessments<\/p>\n
  made pursuant to the interim order in W.P(C).31173\/08 and<\/p>\n
  the other relatable to the purported invocation of Section 242<\/p>\n
  of the Act and assessments thereunder. The latter among the<\/p>\n
  two, though is a matter on which the petitioner was relegated<\/p>\n
  to the Tribunal, is essentially one on which an appeal would lie<\/p>\n
  before the appropriate standing committee and not before the<\/p>\n
  Tribunal. The condition precedent to be satisfied to sustain<\/p>\n
  that appeal is deposit. With the passage of time, deposit has<\/p>\n
  been made in terms of the appeal presented before the<\/p>\n
  Tribunal. Obviously therefore, that has to be reckoned as a<\/p>\n
  deposit made for the purpose of the appeal before the standing<\/p>\n
  committee and taking into consideration the pendency of these<\/p>\n
WPC.31173\/08 & 17758\/09<\/p>\n
                              Page numbers<\/p>\n
  writ petitions and the exercise carried out by the petitioner<\/p>\n
  before the Tribunal, it is directed that in so far as the<\/p>\n
  purported levy under Section 242 of the Act is concerned, the<\/p>\n
  standing committee shall entertain an appeal from the<\/p>\n
  petitioner on that issue and decide thereon in accordance with<\/p>\n
  law, provided such appeal is filed within a period of two weeks<\/p>\n
  from the date of receipt of a copy of this judgment.<\/p>\n
4. In so far as it relates to the regular assessment, Ext.P7 in W.P<\/p>\n
  (C).17758\/09 is issued notifying the petitioner of the amounts<\/p>\n
  assessed as yearly tax and payables thereon.           While the<\/p>\n
  counsel for the Municipality may be justified, on the terms of<\/p>\n
  the statute, in saying that such an assessment admits for, only<\/p>\n
  the institution of an appeal against it to the standing<\/p>\n
  committee, which again would be conditional on the deposit of<\/p>\n
  the disputed amount, a reading of Ext.P7 would show that it<\/p>\n
  contains the grant of an opportunity of pre-decisional hearing<\/p>\n
  since it is stated therein that if the petitioner has any<\/p>\n
  objections to the fixation of the tax as shown therein, he would<\/p>\n
WPC.31173\/08 & 17758\/09<\/p>\n
                            Page numbers<\/p>\n
  be entitled to file objections.       He has accordingly filed<\/p>\n
  objections, which is Ext.P8 in W.P(C).17758\/09. Having been<\/p>\n
  afforded such an opportunity by the statutory authority,<\/p>\n
  though that might not have been mandatory, it is inappropriate<\/p>\n
  to deny him such an opportunity. This is because, even in the<\/p>\n
  absence of a rule of hearing being statutorily prescribed, an<\/p>\n
  opportunity of hearing could be extended except in cases<\/p>\n
  where it is prohibited by express or inexcusably implied<\/p>\n
  exclusion of the natural justice. Under such circumstances, it<\/p>\n
  is directed that the proposal made as per Ext.P7 will stand<\/p>\n
  provisional, obliging the Secretary of the Municipality to hear<\/p>\n
  the petitioner on his objections and to issue a final order of<\/p>\n
  assessment in terms of law. Let that be done within a period<\/p>\n
  of two months, in accordance with law.\n<\/p>\n<\/p>\n
5. As a consequence of the above, further enforcement of<\/p>\n
  Exts.P9 and P10 in W.P(C).17758\/09 will be held back,<\/p>\n
  awaiting decision as aforesaid. The occupancy certificate and<\/p>\n
  ownership certificate issued by the Municipality in terms of<\/p>\n
WPC.31173\/08 & 17758\/09<\/p>\n
                            Page numbers<\/p>\n
 the interim orders would stand provisional, to be regulated by<\/p>\n
 what follows the procedures directed above.<\/p>\n
     The writ petitions are disposed of accordingly.<\/p>\n
                                               Sd\/-\n<\/p>\n
                         THOTTATHIL B.RADHAKRISHNAN,
\n                                              Judge.\n<\/p>\n
kkb.7\/7.<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Varghese Thomas vs Secretary on 6 July, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 31173 of 2008(J) 1. VARGHESE THOMAS … Petitioner Vs 1. SECRETARY, THIRUVALLA MUNICIPALITY … Respondent For Petitioner :SRI.N.N.SUGUNAPALAN (SR.) For Respondent :SRI.S.SUBHASH CHAND, SC.THIRUVALLA MUNC The Hon’ble MR. Justice THOTTATHIL B.RADHAKRISHNAN Dated :06\/07\/2009 O R […]<\/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-214626","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nVarghese Thomas vs Secretary on 6 July, 2009 - Free Judgements of Supreme Court & 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\/varghese-thomas-vs-secretary-on-6-july-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Varghese Thomas vs Secretary on 6 July, 2009 - 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