SOSAMMA Vs. COMMISSIONER PALGHAT MUNICIPALITY

JUDGEMENT

(1.) Petitioner in O. P. 17343 of 1993 is the appellant. The Original Petition was filed challenging the steps taken by the Palakkad Municipality revising the property tax assessment of the buildings of the petitioner. Those assessments are Exts. P1 series. Petitioner took up the matter before the Municipal Council and by Ext. P5 proceedings dated 20.11.1993 the Council slightly modified the demand. Aggrieved by Ext. P5 proceedings of the appellate authority, the Municipal Council, the petitioner filed the Original Petition. The main contention taken by the petitioner was that the 1st respondent Commissioner of the Municipality lacked jurisdiction to revise the assessments already made on the ground of "under assessment".

(2.) The learned Single Judge found that the action taken by the Municipality was justifiable under S.134 of the Kerala Municipalities Act, 1960 since the tax that can be levied from the petitioner had escaped from assessment and that was brought to the notice of the Municipality only later. S.134 of the said Act permits to realise such tax for the three years prior to the date of revised assessment and since the revised assessment was within the above period, Ext. P5 was in order, according to the learned Single Judge. The learned Single Judge also found that Ext. P5 was a speaking order, passed after verifying all the records, hearing the parties and also making inspection of the premises. In that view of the matter, the Original Petition was dismissed.

(3.) Learned counsel for the appellant submits that S.134 of the Kerala Municipalities Act, 1960 permitted the assessment only in case of "escape from assessment" and it did not take in "under assessment". It is significant in this context to note that Ext. P1 series were issued under Part I - Taxation Rules of Schedule II to the Kerala Municipalities Act, 1960. R.4(1) of the said rules provides as follows: