{"id":219151,"date":"2009-10-22T00:00:00","date_gmt":"2009-10-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-k-p-issac-sons-pvt-ltd-vs-the-tahsildar-on-22-october-2009"},"modified":"2017-09-24T10:02:46","modified_gmt":"2017-09-24T04:32:46","slug":"ms-k-p-issac-sons-pvt-ltd-vs-the-tahsildar-on-22-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-k-p-issac-sons-pvt-ltd-vs-the-tahsildar-on-22-october-2009","title":{"rendered":"M\/S.K.P.Issac & Sons Pvt. Ltd vs The Tahsildar on 22 October, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S.K.P.Issac & Sons Pvt. Ltd vs The Tahsildar on 22 October, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA.No. 2210 of 2009()\n\n\n1. M\/S.K.P.ISSAC & SONS PVT. LTD.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE TAHSILDAR,\n                       ...       Respondent\n\n2. STATE OF KERALA,\n\n3. THE SECRETARY TO GOVERNMENT,\n\n4. THE SECRETARY,\n\n                For Petitioner  :SRI.GEORGE THOMAS (MEVADA)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :22\/10\/2009\n\n O R D E R\n                                                                                   C.R.\n                    C.N.RAMACHANDRAN NAIR &\n                               V.K.MOHANAN, JJ.\n               ....................................................................\n                  Writ Appeal Nos.2210 & 361 of 2009\n               ....................................................................\n               Dated this the 22nd day of October, 2009.\n\n                                      JUDGMENT\n<\/pre>\n
Ramachandran Nair, J.\n<\/p>\n
      The connected Writ Appeals, one filed by the hotelier and the<\/p>\n
other filed by the State, arise from same judgment of learned Single<\/p>\n
Judge wherein he upheld the assessment and demand of building tax in<\/p>\n
respect of the hotel building, but waived the interest payable for belated<\/p>\n
payment of tax. While the hotelier has filed the Writ Appeal pressing<\/p>\n
for exemption, Government has filed Writ Appeal against the<\/p>\n
observation made by the learned Single Judge that the State has done a<\/p>\n
moral wrong to the hotelier and against waiver of interest granted by<\/p>\n
the learned Single Judge on this ground. We have heard Sri.George<\/p>\n
Thomas Mevada, counsel appearing for the hotelier and the<\/p>\n
Government Pleader appearing for the State                                 and Governmental<\/p>\n
authorities.\n<\/p>\n
      2. The case of the hotelier is that they constructed a hotel at<\/p>\n
                                   2<\/span><\/p>\n
Munnar essentially to cater to the needs of the tourists visiting Kerala<\/p>\n
based on Ext.P1 issued by the Government of Kerala by which State<\/p>\n
Government following guidelines issued by the Central Government<\/p>\n
declared tourism as an industry and offered various incentives<\/p>\n
including exemption from building tax based on amendment to be<\/p>\n
made to the Kerala Building Tax Act, 1975. The conceded position is<\/p>\n
that even though Government proposed action to amend the Building<\/p>\n
Tax Act vide Ext.P1 dated 11.7.1986, amendment was made<\/p>\n
introducing a new provision, Section 3A only with effect from<\/p>\n
6.11.1990.    However, the hotelier in this case has completed<\/p>\n
construction of the hotel and commissioned the hotel project in<\/p>\n
September 1990. In other words, the amendment to the statute based<\/p>\n
on the declaration made by the Government in Ext.P1 was after the date<\/p>\n
of completion and commissioning of the hotel project by the hotelier.<\/p>\n
Strangely, the newly introduced provision, Section 3A of the Kerala<\/p>\n
Building Tax Act, which authorised the Government to grant<\/p>\n
exemption from payment of building tax in respect of buildings to be<\/p>\n
specified with reference to period of construction or class of building<\/p>\n
or the area in which the said buildings are located, remained in the<\/p>\n
                                    3<\/span><\/p>\n
statute only for a short time because Section 3A was deleted by Finance<\/p>\n
Act, 1993 with effect from 1.3.1993.      It is also to be noted that no<\/p>\n
notification was issued by the Government under Section 3A during the<\/p>\n
short period during which the provision was in force in the statute. In<\/p>\n
other words, the Government’s offer of incentive in the form of<\/p>\n
building tax exemption to tourism related industry remained a dead<\/p>\n
letter. The case of the hotelier as projected by his counsel is that<\/p>\n
Ext.P1 is a firm offer binding on the Government and so much so, by<\/p>\n
applying the rule of promissory estoppel the hotelier is entitled to<\/p>\n
exemption from building tax for the hotel building. The learned Single<\/p>\n
Judge following Division Bench judgment in MAY FLOWER<\/p>\n
HOTELS LTD. V. STATE OF KERALA reported in 2007(2) KLT 41<\/p>\n
rejected the claim, against which Writ Appeal is filed by the hotelier.<\/p>\n
       3. Learned counsel for the hotelier contended that the Division<\/p>\n
Bench has rejected the claim because no plea of promissory estoppel<\/p>\n
was made or proved in the case decided by the court. On the other<\/p>\n
hand his contention is that the hotelier in this case started construction<\/p>\n
of the hotel after 11.7.1986 after Ext.P1 was issued and construction of<\/p>\n
the hotel itself was completed by September 1990 making the hotelier<\/p>\n
                                     4<\/span><\/p>\n
eligible for exemption from building tax in respect of the hotel building<\/p>\n
as hotel is a tourism related industry. Government Pleader on the other<\/p>\n
hand contended that rule of promissory estoppel does not apply<\/p>\n
because there was no promise as such made by the Government in as<\/p>\n
much as Ext.P1 is only a policy decision declared by the Government.<\/p>\n
We are inclined to accept the contention of the learned Government<\/p>\n
Pleader because on going through Ext.P1 it is made very clear that<\/p>\n
exemption from building tax offered by the Government will be subject<\/p>\n
to amendment to be made to the Kerala Building Tax Act, 1975. In<\/p>\n
order to decide whether Government had in fact made a promise to the<\/p>\n
tourism related industry for granting exemption to hotel buildings, the<\/p>\n
first thing to be considered is whether it was within the powers of the<\/p>\n
Government to grant building tax exemption through Government<\/p>\n
Orders.      The liability for building tax including provision for<\/p>\n
exemption are comprehensively covered by legislation, namely the<\/p>\n
Kerala Building Tax Act, 1975. Government can make promises only<\/p>\n
within the powers conferred on it and admittedly the statute at the time<\/p>\n
of issue of Ext.P1 by the Government on 11.7.1986 did not contain any<\/p>\n
provision authorising the Government to grant exemption to hotel<\/p>\n
                                   5<\/span><\/p>\n
buildings or to any building in the tourism related industry. In fact,<\/p>\n
Government was well aware of their limitation in offering exemption<\/p>\n
and that is clear from Ext.P1 itself because it is clearly stated that<\/p>\n
amendment to the Building Tax Act to provide for exemption to<\/p>\n
buildings in the tourism related industry will be taken up separately.<\/p>\n
Therefore, in our view, the offer made in Ext.P1 which is only a policy<\/p>\n
statement cannot be treated as promise capable of implementation<\/p>\n
because the Government cannot commit the Legislature to make any<\/p>\n
law and all what it could do is to pilot a Bill in the Assembly in this<\/p>\n
regard, which was in fact done by the Government. However, what is<\/p>\n
clear from the subsequent legislation in the form of introduction of<\/p>\n
Section 3A and the later withdrawal of the same is that the Government<\/p>\n
on reconsideration felt as a matter of policy that there is no need to<\/p>\n
grant exemption from building tax to tourism related industry including<\/p>\n
hotel buildings.  Being a policy matter, the court has no business to<\/p>\n
consider whether Government should have in fact granted exemption to<\/p>\n
hotel buildings or buildings in the other tourism related industry. All<\/p>\n
what this court can consider is whether there is a breach of promise<\/p>\n
atleast in the form of a breach in regard to the promise made by the<\/p>\n
                                     6<\/span><\/p>\n
Government. It is to be noted that even during the period of around<\/p>\n
three years when Section 3A was in the statute, Government did not<\/p>\n
choose to issue any notification granting exemption to any building in<\/p>\n
the tourism industry including hotel buildings. This clearly shows that<\/p>\n
there is a complete deviation in the policy of the Government in<\/p>\n
granting incentive to hotels in the form of exemption from building tax.<\/p>\n
It is stated that other incentives like investment subsidy, financial<\/p>\n
assistance from financial institutions etc., promised under Ext.P1 were<\/p>\n
in fact made available to hotel industry and other tourism related<\/p>\n
industry.   We, therefore, hold that there was no specific promise by<\/p>\n
the Government under Ext.P1 to grant exemption to hotel buildings and<\/p>\n
so much so, the claim of the hotelier in this case for exemption is<\/p>\n
without any basis. It is to be noted that there was boom in the tourism<\/p>\n
industry in the 1990s which is continuing and large number of hotels<\/p>\n
including star hotels are built in Kerala and no hotel has ever been<\/p>\n
granted any building tax exemption. Further, it is common knowledge<\/p>\n
that tourism industry, particularly hotels are making huge profits and if<\/p>\n
the Government in their wisdom decides not to grant any building tax<\/p>\n
exemption to the hotel industry, it is not for the court to consider the<\/p>\n
                                   7<\/span><\/p>\n
eligibility. Further, we find that this is only a policy matter and all<\/p>\n
what has taken place is shifting the policy by the Government,<\/p>\n
whatever be the reason for the same. There is no justification for the<\/p>\n
court to make adverse comment about motives of the Government in<\/p>\n
policy matters. Therefore, we vacate the adverse remark made by the<\/p>\n
learned Single Judge that the action of the Government in not granting<\/p>\n
exemption is morally incorrect.\n<\/p>\n
      4. Government Pleader submitted that interest under Section 19<\/p>\n
(2) of the Act is mandatory and the court has no powers to waive<\/p>\n
statutory interest. According to him, the reason for waiving interest<\/p>\n
that weighed with the learned Single Judge is that the Government did<\/p>\n
a moral wrong in not extending the building tax exemption first<\/p>\n
promised and since we have vacated such finding, the waiver of interest<\/p>\n
granted also should be reversed. However, counsel appearing for the<\/p>\n
hotelier contended that during the pendency of Writ Petitions, the court<\/p>\n
had granted stay against recovery proceedings and it is within the<\/p>\n
powers of the court to waive interest if the court feels that delay in<\/p>\n
payment is not attributable to the hotelier. We find force in this<\/p>\n
contention because admittedly stay was granted, which means that the<\/p>\n
                                    8<\/span><\/p>\n
court admitting the case found that there is a prima facie case for the<\/p>\n
appellant.    However, we do not think there is any need to consider<\/p>\n
whether compensatory interest provided under the statute for delayed<\/p>\n
payment of tax could be waived in exercise of powers conferred on the<\/p>\n
High Court under Article 226 of the Constitution of India on facts of<\/p>\n
this case.   In view of the stay granted by this court that remained in<\/p>\n
force till disposal of the W.P.(C), we find no ground to interfere with<\/p>\n
the judgment of the learned Single Judge in waiving interest, more so<\/p>\n
because full tax remains paid.\n<\/p>\n
      Writ Appeals are disposed of as above.\n<\/p>\n<\/p>\n
                                    C.N.RAMACHANDRAN NAIR
\n                                    Judge<\/p>\n
                                    V.K.MOHANAN
\n                                    Judge
\npms<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S.K.P.Issac & Sons Pvt. Ltd vs The Tahsildar on 22 October, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA.No. 2210 of 2009() 1. M\/S.K.P.ISSAC & SONS PVT. LTD., … Petitioner Vs 1. THE TAHSILDAR, … Respondent 2. STATE OF KERALA, 3. THE SECRETARY TO GOVERNMENT, 4. THE SECRETARY, For Petitioner […]<\/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-219151","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S.K.P.Issac & Sons Pvt. 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