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2023 Supreme(Ker) 343

S. MANIKUMAR, MURALI PURUSHOTHAMAN
State Of Kerala, Represented By The District Collector – Appellant
Versus
Kerala Lok Ayukta, Represented By Its Registrar – Respondent


Advocates Appeared:
For the Petitioner: Sri. Mohammed Rafiq, Smt. Resmitha Ramachandran.
For the Respondents: Sri. Domson J. Vattakuzhy.

JUDGMENT :

(Murali Purushothaman, J.)

1. This writ petition is filed by the State and the Revenue Divisional Officer challenging Ext.P9 report of the Kerala Lok Ayukta (for short, 'Lok Ayukta') in Complaint No. 1523/2015 recommending the Principal Secretary to Government, Revenue Department, to refund an amount of Rs.18,332/-, being the Building Tax collected, to the 2nd respondent-complainant along with interest at 6% p.a for the period from 05.02.2015 to the date of refund of the amount.

2. The petitioners contend that the Lok Ayukta has no jurisdiction to consider the correctness of the orders passed by the authorities under the Kerala Building Tax Act, 1975 (hereinafter referred to as “Building Tax Act”).

3. The short facts leading to Ext. P9 order are as follows:

The complainant's building bearing No. UGP X/277/C of Ulickal Grama Panchayat, which was being used for running a Wooden Furniture Manufacturing Workshop, was wrongly assessed to building tax for an amount of Rs.18,000/-by the Tahsildar, Iritty, vide Ext.P4 order dated 19.9.2014 issued under the Building Tax Act. As per Ext.P5 receipt dated 5.2.2015, the complainant remitted an amount of Rs.18,332/-under pressure from

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