SR TECLA FRANCIS Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) The petitioner is the Mother Superior of Assissi Sanyasini Samooham, Cherthala. She was originally assessed to plantation tax under S.5(4) of the Kerala Plantation Tax Act, 1960 (hereinafter referred to as the Act) for the years 1975-76 to 1984-85. Subsequently, the second respondent invoked S.3(3) of the said Act and passed Ext. P1 order including few more items of properties in the assessment. The petitioner being aggrieved by the said order filed Ext. P2 appeal before the first respondent. Though the first respondent had initially entertained the appeal and granted stay of all further proceedings, pursuant to Ext. P1 the same was withdrawn by order dated 30.1.1993 (Ext. P5). The reason stated in the said order is that the appeal (Ext. P2) was preferred by the petitioner against an order passed under S.5(4) of the Act and that by virtue of the proviso to S.9, no appeal will lie against an order passed under S.5(4) of the Act.

(2.) This Original Petition challenging the said order was filed as early as in 1993 and an order of stay was also granted. Shri Mathew John, learned counsel for the petitioner submits that Ext. P5 order is unsustainable for two reasons: (1) the said order has been passed without complying with the principles of natural justice, viz., a personal hearing and (2) the second respondent has illegally taken the stand that Ext. P1 order is one passed under S.5(4).

(3.) A counter affidavit has been filed on behalf of the respondents. Para.3 and 4 of the said counter affidavit read as follows: