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T.K.SHYAMSUNDAR v. PAYYANNUR MUNCIPALITY - WP(C) No. 6882 of 2004(T)  RD-KL 16460 (23 August 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 6882 of 2004(T)
1. PAYYANNUR MUNCIPALITY,
2. THE MUNCIPAL COUNCIL,
3. STATE OF KERALA,
For Petitioner :SRI.KALEESWARAM RAJ
For Respondent :SRI.M.SASINDRAN
The Hon'ble MR. Justice KURIAN JOSEPH
O R D E RKURIAN JOSEPH J. W.P.(C) No.6882 of 2004 Dated 23rd August, 2007.
J U D G M E N T
Petitioner approached this Court with certain grievances regarding levy of profession tax. According to the petitioner, though on several occasions, objections were raised before the Municipality and though appeals were filed after the demand, so far the Municipality has not passed any orders on the objections and appeals. As rightly pointed out by the learned counsel for the Municipality, if an appeal is to be considered, the same can be done only after payment of the profession tax, but that is not so in the case of objections. If the petitioner has pointed out any mistakes by way of objections, those objections should have been considered. Therefore, the writ petition is disposed of as follows :- In case the Municipality has not disposed of the objections filed by the petitioner, there will be a direction to the Municipality to consider those objections with notice to the petitioner and pass appropriate orders thereon in accordance with law, within a period of three months from the date of production WP NO.6882/04 2 of a copy of the judgment. The interim order passed by this Court will continue till such time. In case the objections have already been disposed of, there will be a direction to the Municipality to consider the appeals filed by the petitioner in accordance with law, with notice to him within four months from the date of receipt of a copy of the judgment.
KURIAN JOSEPH, JUDGE.tgs
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