KUNJU Vs. EXECUTIVE OFFICER THRIKKAKKARA PANCHAYAT

JUDGEMENT

(1.) The petitioner owns 4 shop buildings Nos. 3/81 to 3/84 within the Thrikkakara Panchayat area. These buildings were taxed by the Panchayat on the basis of their annual value and the annual tax for each of these buildings was fixed at Rs. 16.20. Ext. P1 receipt dated 30-9-1982 produced in this case shows that the annual building tax of these 4 buildings was Rs. 16 20 each till 1982.

(2.) Ext. R1(a) dated 29-6-1983 filed along with the counter affidavit of the respondent, the Executive Officer of the Panchayat, is a public notice for revision of building tax of all buildings in the Panchayat area for the period from 1-4-1983 to 31-3-1988. The notice shows that the building tax for the 5 years aforesaid had been fixed and published on the notice board of the Panchayat, and it is open to those who object to file revision petitions before the Executive Officer with Re. 1/- court fee stamp within 30 days of the date of the notice. The petitioner submitted his objection, a copy of which is produced as Ext. R1(b) wherein it is stated that the enhancement of tax from Rs. 16.20 to Rs. 64.80 for each of his shop buildings is arbitrary and he has no means to pay tax at such exorbitant rates. It is also stated that out of the 4 shop rooms, one is in his occupation, for the purpose of his trade, the other three rooms are lying vacant and he is prepared to pay tax on the basis of the rent at which the buildings can be let. The Executive Officer in his counter affidavit states that he had issued Ext. R1(c) notice dated 8-8-1983 to the petitioner informing him that his revision will be heard on 30-9-1983. He was heard on that day and final order was passed by the Executive Officer, a copy of which is produced as Ext. R1(d). Ext. R1(d) does not show the date on which the order is passed. It refers to the revision petition filed by the petitioner on 22-7-1983. This order appears to have been served by affixture at the petitioner's premises.

(3.) S.68(1) of the Kerala Panchayats Act, 1960 (hereinafter referred to as the Act) is extracted below:-