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SALIN. C. NARAYANAN, AGED 36 v. ELIKULAM GRAMA PANCHAYATH - WP(C) No. 29010 of 2003(C)  RD-KL 2124 (30 January 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 29010 of 2003(C)
1. SALIN. C. NARAYANAN, AGED 36,
1. ELIKULAM GRAMA PANCHAYATH
2. STANDING COMMITTEE OF FINANCE AND
For Petitioner :SRI.S.PRASANTH
For Respondent :SRI.LAL GEORGE
The Hon'ble MR. Justice PIUS C.KURIAKOSE
O R D E R
PIUS C.KURIAKOSE, J.W.P.(C)NO. 29010 of 2003 Dated this 30th day of January, 2007
The grievance of the petitioner, who is a Lawyer by profession, is that the Standing Committee of the first respondent Panchayat assessed the residential building which is constructed by him to building tax of roughly Rs.4,536/- per year. Sri.S.Prasanth the learned counsel for the petitioner refers to Section 8 of the Kerala Panchayat Raj Building Tax and Surcharge Rules and submits that the Secretary of the Panchayat was bound to inform the petitioner about the assessment and the determination of tax by the Standing Committee. The counsel submitted that Ext.P1 (Review Petition) was submitted by the petitioner to the Standing Committee as soon as the petitioner came to know about the assessment made by the Standing committee.
2. The Panchayat in its statement contends that Ext.P1 has never been received by the Panchayat. Obviously, in view of that contention the petitioner has submitted fresh Review Petition Ext.P3 dated 6.5.2004. The receipt of Ext.P3 is not in dispute. Sri. Lal George, the learned counsel for the Panchayat would submit that the petition for Review will not be maintainable in law. The statutory remedy according to the learned counsel can only be an application to the Standing Committee under Rule 9 for remission of the tax. Such application has to be made within 30 days before the end of a given assessment year.
3. Even though technically Sri.Lal George may be right, having regard to the totality of the circumstances which attend on this case I am of the view that the petitioner's grievance should be examined by the Standing Committee for Finance and Taxation of Elikulam Grama Panchayat. However, I am inclined to direct such a reconsideration by the Standing committee only on conditions. As presently fixed, annual tax payable for the building in question is Rs.4,536/-. According to Sri. Lal George, apart from complying with the condition for payment of Rs.6,500/- which was imposed by this court on 16.9.2003 the petitioner has not made any payment. The petitioner has to pay subject to the final decision which the Standing Committee will take on Ext.P3 at the rate of Rs.3,000/- per year. The entire arrears of building tax calculated at the rate of Rs.3,000/- per year shall be remitted by the petitioner to the first respondent Panchayat within three months from today. If the petitioner discharges the amounts ordered above within the time frame stipulated , the 2nd respondent will take up Ext.P3 hear the petitioner and dispose of the same bestowing as much sympathy as it deserves. Final orders on Ext.P3 will be passed by the Standing Committee at its earliest and at any rate within two weeks of hearing of the matter. PIUS C.KURIAKOSE Judge dpk
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