FREDERICK K THOMAS Vs. KOTTUKAL GRAMA PANCHAYATH

JUDGEMENT

(1.) HEARD learned counsel for the appellant as well as the Standing Counsel for the respondent local body.

(2.) THE controversy before us is with regard to tax payable on the alleged unlawful construction of 42 buildings in the resort of the appellant. It is not in dispute that when constructions were taken up, a dispute arose with regard to unlawful construction of the properties as there was some violation of Coastal Zone Regulation. However, the appellant approached this Court and obtained an order of interim stay so far as such challenge made to the constructions put up by him. In the meanwhile, construction of the buildings are completed and a demand notice imposing tax on the property came to be issued to the appellant in terms of Section 235AA of the Kerala Panchayat Raj Act, 1994. It is not in dispute that the appellant herein filed an appeal before the Standing Committee for Finance, but the said appeal came to be dismissed, as there was no compliance of condition of depositing the tax amount demanded. Aggrieved by the same, the appellant approached the learned Single Judge. The learned Single Judge, after referring to Section 277 of the Kerala Panchayat Raj Act, opined that the appellant-writ petitioner would approach the concerned authority to have an effective remedy by filing a revision. Aggrieved by the same, the present appeal is filed.

(3.) PERUSAL of these two provisions indicate condition precedent to file a revision petition, when a revision has to be filed as contemplated under Rule 12 of the Kerala Panchayt Raj (Taxation, Levy and Appeal) Rules and Section 235AA of the Kerala Panchayat Raj Act indicates the amounts to be paid. There cannot be any concession so far as the amounts indicated there. However, the only concession we can grant is to give a breathing time to the appellant to approach the revisional authority by depositing the required amount of tax and other amounts. Therefore, we modify the judgment of the learned Single Judge only to the extent of period of approaching the revisional authority by granting four weeks time from the date of receipt of a copy of this judgment. With these observations, the Writ Appeal is disposed of.