STATE OF KERALA Vs. KERALA LOK AYUKTA

JUDGEMENT

(1.) This writ petition is filed by the State and the Revenue Divisional Officer challenging Ext.P9 report of the Kerala Lok Ayukta (for short, 'Lok Ayukta') in Complaint No. 1523/2015 recommending the Principal Secretary to Government, Revenue Department, to refund an amount of Rs.18,332.00, being the Building Tax collected, to the 2nd respondentcomplainant along with interest at 6% p.a for the period from 5/2/2015 to the date of refund of the amount.

(2.) The petitioners contend that the Lok Ayukta has no jurisdiction to consider the correctness of the orders passed by the authorities under the Kerala Building Tax Act, 1975 (hereinafter referred to as "Building Tax Act").

(3.) The short facts leading to Ext. P9 order are as follows: The complainant's building bearing No. UGP X/277/C of Ulickal Grama Panchayat, which was being used for running a Wooden Furniture Manufacturing Workshop, was wrongly assessed to building tax for an amount of Rs.18,000.00 by the Tahsildar, Iritty, vide Ext.P4 order dtd. 19/9/2014 issued under the Building Tax Act. As per Ext.P5 receipt dtd. 5/2/2015, the complainant remitted an amount of Rs.18,332.00 under pressure from the Village Officer, Vayathur to avoid revenue recovery proceedings. According to the complainant, since the building was being used for running a workshop, he was entitled to exemption from paying tax under Sec. 3(1)(b) of the Building Tax Act. Hence, the complainant filed Ext.P6 appeal under Sec. 11 of the Building Tax Act. Since no communication was received from the Appellate Authority, the complainant issued a registered notice dtd. 23/3/2015 to the special Village Officer and the Tahsildar, calling upon them to refund the amount illegally collected from him. When they refused to refund the amount, the complainant filed Ext. P8 complaint before the Lok Ayukta praying for recommendation to the competent authority to refund the amount of Rs.18,332.00 with interest at the rate of 15.25% per annum with quarterly rest from 15/2/2015 till realisation. He also claimed an amount of Rs.25,000.00 as compensation. The petitioners herein filed written statement before the Lok Ayukta resisting the complaint and later filed additional written statement producing Ext. P7 Government Order rejecting the application of the complainant for exemption under the Building Tax Act during the pendency of the appeal before the Revenue Divisional Officer and the complaint before the Lok Ayukta. The Lok Ayukta, after considering the complaint, written statements and the rejoinders of the complainant, passed Ext. P9 order and the relevant portion thereof reads as follows: