A YOUNUS KUNJU Vs. STANDING COMMITTEE FOR APPEALS ON TAXATION AND FINANCE, REPRESENTED BY ITS CHAIRMAN

JUDGEMENT

(1.) This writ petition is filed by the petitioner seeking to quash Exts.P2 and P3 demand notices dated 22.01.2010 and 25.01.2010, Ext.P5 notice dated 01.03.2013 and Ext.P8 order dated 19.11.2013, directing the petitioner to pay the property tax of the auditorium at the enhanced rate, and for other related reliefs. Brief material facts for the disposal of the writ petition are as follows:

(2.) Petitioner purchased a cashew factory in the year 1978 and converted the same to an auditorium. The said building is an old type building with tiled roof and cemented floor. Petitioner has been paying property tax claimed by the respondents without any default. But, on 201.2010, petitioner was served with Ext.P2 demand notice directing him to remit an amount of Rs. 3,39,672/- towards arrears of property tax from the second half of the year 1998-99. Thereafter, by Ext.P3 notice dated 25.01.2010, petitioner was directed to remit the arrears within 15 days.

(3.) According to the petitioner, while the appeal filed by the petitioner challenging those orders were pending before the 1st respondent, the 2nd respondent by Ext.P5 notice, demanded an amount of Rs. 8,13,131/- towards arrears of property tax and penalty. Challenging the said demand, petitioner had preferred W.P.(C) No.8661 of 2013, which was disposed of as per Ext.P7 judgment, directing the 1st respondent to consider the appeal on merits. Thereupon, by Ext.P8 order, 1st respondent rejected the appeal, according to the petitioner, without considering any of the valid contentions raised by the petitioner. That apart, it is submitted that, the respondents are bound to recover the arrears of property tax within three years in accordance with Sec.539 of the Kerala Municipality Act, and it is further submitted that, evident from Exts.P2, P3 and P5, the demand notices have been issued long after the expiry of three years, and therefore, the demands raised have no authority of law and petitioner is not bound to pay the same.