WP(C) NO. 28069 OF 2017 1 2025:KER:28628 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947 WP(C) NO. 28069 OF 2017 PETITIONER: SR.SINOBI CMC, AGED 65 YEARS, D/O.MATHEW, PROVINCIAL SUPERVISOR, CMC ST.JOSEPH PROVINCE, CARMELITE PROVINCIAL HOUSE, NELLICKAMPOIL, ULICKAL POST, IRITTY, KANNUR DISTRICT. BY ADVS. SUNIL NAIR PALAKKAT K.N.ABHILASH RESPONDENTS: 1 THE ULLIKKAL GRAMA PANCHAYATH, REP. BY ITS SECRETARY, ULIKKAL POST, KANNUR-670705. 2 THE SECRETARY, ULLIKKAL GRAMA PANCHAYATH, ULIKKAL POST, KANNUR-670705. 3 THE CHAIRMAN, STANDING COMMITTEE (FINANCE), ULLIKKAL GRAMA PANCHAYATH, ULIKKAL POST, KANNUR-670705. BY ADVS. V.T.MADHAVANUNNI V.A.SATHEESH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 28069 OF 2017 2 2025:KER:28628 MOHAMMED NIAS C.P., J ............................................................ W.P.(C) No.28069 of 2017 ............................................................. Dated this the 03rd day of April, 2025 JUDGMENT The petitioner challenges Ext.P6 order passed by the 3rd respondent assessing property tax on their property. The petitioner contends that the notice demanding property tax is against Section 207 of the Kerala Panchayat Raj Act, which exempts buildings set apart for public worship and actually so used or used for allied purposes, religious study centres etc., from payment of property tax. Through Ext.P1, the petitioner was assessed to property tax by the Panchayat on 17.12.2016, against which the petitioner filed a statutory appeal to the Standing Committee (Finance). 2. Alleging that instead of the Standing Committee passing orders in this appeal, the Secretary considered the appeal, the petitioner approached this Court by filing W.P.(C) No.10190 of 2017, which was allowed, and the Standing Committee was directed to pass fresh orders in the appeal filed by WP(C) NO. 28069 OF 2017 3 2025:KER:28628 the petitioner. Ext.P6 is the order passed after the direction issued by this Court, rejecting the claim of the petitioner on the ground that the building in question is being used only by the persons in the convent and is not used for public worship and therefore, it cannot be treated as a place of building set apart for public worship. It is also stated that the petitioner had paid property tax for the years 2007-08, 2008-09 and upto 2013-14 and it is only after the enhancement of property tax consequent to the order of the Government in 2015 that the petitioner challenged the levy of property tax. 3. There is nothing to discredit the factual findings entered in Ext.P6 to show that the building in question is set apart for public worship and is actually so used or used for allied purposes, religious study centres etc. The fact that the petitioner had duly remitted the property tax for the previous years till the enhancement of tax also is an indication that the building was liable to be assessed property tax. Accordingly, I am not inclined to interfere with Ext.P6. Upon admission of the writ petition, an interim stay was granted by this Court on 12.02.2019 on the condition of payment WP(C) NO. 28069 OF 2017 4 2025:KER:28628 of 50% of the amount demanded in Ext.P8 within a month, which the learned counsel for the petitioner submits that he has been complied with. The petitioner shall remit the balance demanded in Ext.P8 within eight weeks from today. Subject to the above, the writ petition is dismissed. Sd/- MOHAMMED NIAS C.P. Anu JUDGE WP(C) NO. 28069 OF 2017 5 2025:KER:28628 APPENDIX OF WP(C) 28069/2017 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 17-12- 2016 UNDER RULE 14 (1) OF THE KERALA PANCHAYATH RAJ (BUILDING TAX AND SURCHARGE THEREON) RULES 1996 DEMANDING THE PROPERTY TAX DURING THE PERIOD STARTED FROM 2014 TO 2017. EXHIBIT P2 TRUE COPY OF THE APPEAL FILED U/S.276 OF THE KERALA PANCHAYATH RAJ ACT DATED 24-12-2016. EXHIBIT P3 TRUE COPY OF THE ORDER NO.A2/8469/2016 DATED 17-03-2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE NO.A2- 13/2017 DATED 25-02-2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF THE JUDGMENT DATED 27-06- 2017 IN WPC NO.10190/2017 OF THIS HON'BLE COURT. EXHIBIT P6 TRUE COPY OF THE ORDER DATED 22-07- 2017 ISSUED BY THE 3RD RESPONDENT.