High Court of KeralaWP(C)/20708/2015disposed of

K.P.Johny v. The Tahsildar

2015-07-09Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 9TH DAY OF JULY 2015/18TH ASHADHA, 1937 WP(C).No. 20708 of 2015 (K) ----------------------------------------- PETITIONER(S) :

------------------------- K.P.JOHNY, S/O.PAILY, MANAGING DIRECTOR, M/S.SAJO POLYTEK PVT. LTD., KANNAMPUZHA HOUSE,MEKKAD P.O., NEDUMBASSERY, PIN- 683 589, ERNAKULAM DISTRICT. BY ADV. SRI.WILSON URMESE RESPONDENT(S) :

----------------------------

1. THE TAHSILDAR, ALUVA- 683 101.

2. THE DISTRICT COLLECTOR, CIVIL STATION, KAKKANAD, KOCHI- 682 030.

BY SR. GOVERNMENT PLEADER SMT.SHOBA ANNAMME EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Msd.

WP(C).No. 20708 of 2015 (K) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS :

---------------------------------------- P1:

TRUE COPY OF THE ACKNOWLEDGMENT IN THE MATTER OF SSI REGISTRATION WITH NO.32/008/1/2/19154, PART-II DATED 19.09.2014 OF THE DISTRICT INDUSTRIES CENTRE, ERNAKULAM.

P2:

TRUE COPY OF THE ORDER OF ASSESSMENT C3-23613/14 DATED 17.06.2015 OF THE 1ST RESPONDENT.

P3:

TRUE COPY FO THE NOTICE NO.C3-23613/14 DATED 17.06.2015 OF THE 1ST RESPONDENT.

P4:

TRUE COPY OF THE JUDGMENT DATED 28.11.2014 IN WP(C) NO.7454/2009 RESPONDENT(S)' EXHIBITS :

------------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE.

Msd.

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.20708 of 2015 ----------------------------------- Dated this the 9th day of July, 2015

J U D G M E N T

The petitioner claims that, he has constructed a factory building and he is entitled for exemption in terms of Section 3(1)(b) of Kerala Building Tax Act, 1975. It is further submitted that, without considering the petitioner's objections, Ext.P2 order of assessment has been passed.

2. Considering the facts and circumstances, I am of the view that, the assessment order has to be re-considered in the light of the claims of the petitioner.

Therefore, this writ petition is disposed of with the following directions :

1. The impugned order is set aside.

2. The petitioner shall produce all the relevant materials before the 1st respondent on 03.08.2015.

3. Thereafter, after adverting to the above and objections if any, the authority shall conclude the proceedings within a further period of two months.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.