2025:KER:26871 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 28TH DAY OF MARCH 2025 / 7TH CHAITHRA, 1947 WP(C) NO. 12947 OF 2025 PETITIONER: HINDUSTAN PETROLEUM CORPORATION LIMITED POST BOX NO. 1601, TATAPURAM, ERNAKULAM NORTH P.O, ERNAKULAM, PIN - 682018 REPRESENTED BY ITS CHIEF REGIONAL MANAGER (CRM) – COCHIN RETAIL REGION – P.ANOOP., BY ADVS. RAJA KANNAN M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM TESIN MATHEW VARSHA S. NAMBIAR RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE DEPUTY TAHSILDAR OFFICE OF THE REVENUE RECOVERY TAHSILDAR, KANAYANNUR TALUK, PARK AVENUE ROAD, KOCHI, ERNAKULAM, PIN - 682011 3 THE SECRETARY, CORPORATION OF KOCHI PARK AVENUE ROAD, KOCHI., ERNAKULAM, PIN - 682011 BY ADVS. ARUN ANTONY, SC JASMIN M. M., GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:26871 W.P.(C). No.12947 of 2025 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C). No.12947 of 2025 ------------------------------------------- Dated this the 28th day of March, 2025 JUDGMENT Petitioner challenges Exhibit-P1, Exhibit-P3 and Exhibit-P4 demand notices issued by the Kochi Corporation, apart from the revenue recovery notices issued as Exhibit-P7 and Exhibit-P8. 2. Petitioner is a public sector undertaking, operating a retail petroleum outlet at Willingdon Island under the name ‘Falcon Fuels’. Initially, a demand notice was issued on 28.02.2024, demanding property tax of Rs.18,66,051/- for the years 2020-21, 2022-23 and 2023-24. Without paying the aforesaid amount, petitioner filed Exhibit-P2 representation. Subsequent to the said representation, another notice was issued to the petitioner on 02.07.2024, demanding an amount of Rs.13,57,622/- for the period 2020-21 to 2024-25. Followed by the said demand notice, a communication was issued that any person aggrieved by the demand, could approach the Tax Appeal Committee on 08.08.2024. In the meantime, a third notice was issued to the petitioner on 27.07.2024 demanding a sum of Rs.12,44,860/- for the same period itself (i.e., 2020-21 to 2024-25). Though petitioner did not raise any challenge against any of the demand notices, they approached the Tax Appeal Committee on 08.08.2024 as intimated by 2025:KER:26871 W.P.(C). No.12947 of 2025 -:3:- the Corporation. 3. According to the petitioner, three different notices demanding different sums towards property tax for the same building has created confusion, and petitioner is in a dilemma as to the quantum to be paid. In the meantime, revenue recovery proceedings have been initiated against the petitioner, as Exhibit-P7 and Exhibit- P8, seeking to recover an amount of Rs. 14,13,893/-. It is at this juncture that petitioner has approached this Court challenging the aforesaid demand notices as well as the revenue recovery notices. 4. I have heard Sri. Raja Kannan, the learned counsel for the petitioner as well as Sri. Arun Antony, the learned Standing Counsel for the 3rd respondent as well as Smt. Jasmin M. M., the learned Government Pleader. 5. On a perusal of the records produced along with the writ petition, it is evident that, despite service of three demand notices, petitioner has not preferred any appeal. Of course, the three demand notices have made demands, each of a separate quantum, without providing any basis. Petitioner contends that though they have repeatedly asked for the basis of the demand, respondents have not provided such reasons, and therefore, they are in a confusion as to the basis for the demand. 6. On going through the exhibits produced, this Court finds 2025:KER:26871 W.P.(C). No.12947 of 2025 -:4:- that the dilemma of the petitioner cannot be stated to be unjustified, since nothing is available to make out a proper reason for the varying figures in the three demand notices. 7. Be that as it may, since revenue recovery proceedings have already been initiated and petitioner has not challenged any of the demand notices till now, it is appropriate that petitioner be given an opportunity to question the last of the demand notices by filing an appeal, provided the demanded amount in the last of the recovery notices is deposited immediately. The confusion caused by the three demand notices compels this Court to adopt the above peculiar course, which shall not be treated as a precedent. 8. Accordingly, this writ petition is disposed of with the following directions. i. Petitioner is given the liberty to prefer an appeal against the last demand notice, i.e., Exhibit-P4, provided the appeal is filed within a period of ten days from today. ii. Petitioner shall deposit an amount of Rs. 14,13,893/- on or before 04.04.2025 as a condition precedent for filing the appeal. iii. If the appeal is preferred as stipulated above, the Appellate Authority shall disregard the delay occurred in filing the appeal and consider the same on merits in the peculiar circumstances of the case. It is clarified that this direction shall not be treated as a precedent. 2025:KER:26871 W.P.(C). No.12947 of 2025 -:5:- iv. Proceedings pursuant to Exhibit-P7 and Exhibit-P8 will not be proceeded with, provided the conditions stipulated above are complied with. The writ petition is disposed of. Sd/- BECHU KURIAN THOMAS JUDGE Jka/28.03.25. 2025:KER:26871 W.P.(C). No.12947 of 2025 -:6:- APPENDIX OF WP(C) 12947/2025 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE DEMAND NOTICE DATED 28.02.2024 ISSUED BY THE 3RD RESPONDENT ON THE RETAIL OUTLET. Exhibit P2 TRUE COPY OF THE REPLY (WITHOUT ANNEXURES) DATED 27.03.2024 SUBMITTED BY THE PETITIONER BEFORE THE ZONAL OFFICE OF THE 3RD RESPONDENT. Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 02.07.2024 ISSUED BY THE 3RD RESPONDENT ON THE RETAIL OUTLET. Exhibit P4 TRUE COPY OF THE INTIMATION DATED 27.07.2024 ISSUED BY THE 3RD RESPONDENT ON THE RETAIL OUTLET. Exhibit P5 TRUE COPY OF THE REPLY (WITHOUT ANNEXURES) DATED 13.08.2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. Exhibit P6 TRUE COPY OF THE REPLY (WITHOUT ANNEXURES) DATED 13.08.2024 SUBMITTED BY THE PETITIONER BEFORE THE OFFICE OF THE ASSISTANT EXECUTIVE ENGINEER, ATTACHED TO THE OFFICE OF THE 3RD RESPONDENT. Exhibit P7 TRUE COPY OF THE DEMAND NOTICE IN FORM NO. 1 DATED 16.11.2024 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, 1968. Exhibit P8 TRUE COPY OF THE DEMAND NOTICE IN FORM NO. 10 DATED 16.11.2024 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT, 1968. Exhibit P9 TRUE COPY OF THE REPLY (WITHOUT ANNEXURES) DATED 27.12.2024 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2025:KER:26871 W.P.(C). No.12947 of 2025 -:7:- Exhibit P10 TRUE COPY OF THE LETTER DATED 24.02.2025 ISSUED BY THE SUPERINTENDENT, REVENUE DEPARTMENT, MATTANCHERRY ZONAL OFFICE, CORPORATION OF COCHIN.