P.N.SASEENDRAN Vs. KALAMASSERY MUNICIPALITY

JUDGEMENT

(1.) The present writ petition under Article 226 of the Constitution of India has been filed questioning the Ext.P9 order passed by the Secretary of Kalamassery Municipality on 13/2/2023, whereby the petitioner's application in Ext.P4 for waiving the property tax has been rejected.

(2.) The petitioner claims to be the owner of building no.XVI/227 A, B, C-C1 situated in Ward No.XVI of the Kalamassery Municipality. This building is a commercial building. The petitioner had paid the property tax of the said building for the year 2016-17 to the respondent Municipality. According to the petitioner, the petitioner could not conduct any business from the said building, and the building remained vacant from the date of its construction. The petitioner had informed the Municipality about the building lying vacant. The petitioner had submitted an application in 2020 before the Secretary, Kalamassery Municipality, requesting to relax the property tax on the building for the reason that the building was lying vacant. No decision was taken on the said application, and thereafter, the petitioner filed an application in Ext.P4 requesting the respondents to allow the petitioner to pay the property tax for the current half-year so that the petitioner would conduct the business from the premises of the said building. It was also said that the concerned Ward Councillor had also submitted a request to the 2nd respondent to accept the building tax for the current half-year so that the petitioner could start his business from the said building.

(3.) Sec. 239 of the Kerala Municipality Act entitles the owner of the building to claim remission of property tax if the building has been vacant or unlet for a half-year and if the owner has already paid the tax for the half-year in which the building has remained vacant, he would be entitled to get a refund or the tax amount paid would be adjusted in the succeeding year.