P.K.JOSEPH Vs. KURAVILANGAD GRAMA PANCHAYAT

JUDGEMENT

(1.) PETITIONER is the owner of buildings bearing Nos.98A, 98B, 98C, 98K2, 98K4, 98A1 and 98A2 of Kuravilangad Grama Panchayat. He also says that he is the President of Kuravilangad unit of All Kerala Building Owners Association.

(2.) IN this writ petition, he challenges the steps taken by the respondent Panchayat for revising the basic property tax. The Rules governing the levy and revision of basic property tax are known as the Kerala Panchayat Raj (Property Tax, Service Cess and Surcharge) Rules, 2011. Rule 4 of the Rules lays down the procedure for levy and revision of basic property tax. Rule 4(2) provides that when property tax is to be levied or revised, before a resolution to that effect is passed by the Panchayat, a notice to that effect should be published in the notice board, in a newspaper having wide circulation in the Panchayat, leaflets shall be circulated and notices shall be placed on other notice boards. It is also stated that persons affected should be given at least 30 days time for filing their objections and that if any objection is received, the same shall be considered by the Panchayat. Sub Rule 4 provides that final notification shall be published in the notice board of the Panchayat in two newspapers having wide circulation in the area by leaflets and in other notice boards.

(3.) CASE of the petitioner is that the Panchayat has not followed Rule 4(2) of the Rules in revising the property tax. It is specifically averred that the only notification published in this behalf is Ext.P2, a notice published in Kerala Kaumudi daily dated 1.11.2011.