CORPORATION OF COCHIN, REPRESENTED BY ITS SECRETARY Vs. TRIBUNAL FOR LOCAL SELF GOVERNMENT INSTITUTIONS, AND ORS.

JUDGEMENT

(1.) The petitioner is Cochin Corporation. The petitioner challenges an order passed by the Tribunal for Local Self Government Institutions in a revision filed by the 2nd respondent.

(2.) The 2nd respondent obtained building permit to construct a multi storied commercial building cum special residential flats. The Corporation issued completion certificate on 22.07.1996. According to the 2nd respondent, he had applied for vacancy remission from time to time. It appears that the application for vacancy remission was rejected on 19.05.1998.

(3.) The Corporation assessed the building for property tax with effect from 01.04.1994. It appears that the 2nd respondent raised certain objections regarding the annual value fixed by the Corporation. Anyhow, as seen from the impugned order, the Taxation Appeals Standing Committee of the Corporation reduced the tax refixing the annual value fixed by the Corporation, as per per its decision dated 15.02.2001. The Corporation appears to have raised a demand for property tax on 17.07.2006. This decision was taken after repelling the 2nd respondent's demand for reduction of rate of tax. The 2nd respondent challenged the decision of the Corporation before the Tribunal. The Tribunal directed the 2nd respondent to pay property tax for three years preceding 17.07.2006, taking note of the fact that the Corporation can demand property tax only for three years in the light of Section 539 of the Kerala Municipality Act as a pre deposit to entertain the revision. Accordingly, it appears that the 2nd respondent paid such tax as directed by the Tribunal. The Tribunal thereafter considered the issue and found that the claim of the Corporation is barred in the light of Section 539 of the Act except to the period of three years prior to the demand raised.