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IN THE HIGH COURT OF KERALA AT ERNAKULAM
T. R. Ravi, J
Philomina @ Valsa Paulose – Appellant
Versus
State of Kerala – Respondent
| Table of Content |
|---|
| 1. challenge to property tax assessment revocation due to lack of notice. (Para 1 , 3) |
| 2. procedural challenges raised regarding ownership assessments. (Para 2 , 8 , 9) |
| 3. judicial emphasis on authority in tax assessments. (Para 6 , 14) |
| 4. reinstatement of previous assessments until judicial direction. (Para 16 , 17) |
JUDGMENT
The writ petition has been filed challenging Ext.P14 order dated 29.2.2020 issued by the 4th respondent, Additional Secretary of the 2nd respondent Corporation. On 14.2.2020 an order had been issued whereby the assessment of the property tax regarding a building was directed to be changed from that of a firm to that of the petitioners. The above said order was cancelled by Ext.P14 order on the basis of a complaint stated to have been received from Sri C.K.Varghese, who happens to be the brother of the predecessor-in-interest of the petitioners, late C.K.Poulose.
2. Heard Sri Joseph Kodianthara, Senior Advocate, instructed by Sri S.Gopakumar on behalf of the petitioners, Sri S.Sreekumar, Senior Advocate, instructed by Sri P.Martin Jose on behalf of respondents 6,8 and 9, Sri P.Fazal, Standing Counsel, on behalf of respondents 2 to 4, Sri B.S.Syamantha
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