LOURD MATHA CHURCH CHEMMANDA Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner herein is the Vicar of the Lourd Matha Church Chemmanda. He has approached this Court challenging Ext.P2 order passed by the 4th respondent under the Building and Construction Workers Welfare Cess Act , 1996.

(2.) According to the petitioner, the Lourd Matha Church is having title and possession of property having an extent of 1.8 Acres in Sy.Nos.1189, 1190/1 and 1141/3 of the Karalam Village. It is contended that the church, the residence of the Vicar and a prayer hall are situated in the said property. He contends that certain renovations were carried out in the church availing the services of a contractor. While so, Ext.P2 assessment order was made without even serving notice to the then Vicar of the church, who was a school teacher. No proper enquiry was conducted by the assessing officer and this fact would be evident from the impugned order as no details are seen recorded. Even the description of the building and the materials based on which assessment was finalized is not recorded in the order, which is in printed form.

(3.) A counter affidavit has been filed by the 4 th respondent, wherein it is stated that on 17.10.2018 notice was issued to the then Vicar directing him to file Form-I return as envisaged under the provisions of the Act, 1996. However, the Vicar failed to respond the said notice. Later the 4th respondent completed the assessment in terms of the provisions of the Act and Rules. The plinth area of the building was calculated at 1075.14 m2 and notice was issued to the Vicar to file objection. However, the said notice was returned unclaimed. It was in the said scenario that the assessment order was made.