VAREED POULOSE Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioners are the owners of the buildings situated within the jurisdiction of the Mookkannur Panchayat. The dispute which, is sought to be adjudicated relates to revision of the Building Tax under R.6 of the Kerala Panchayats (Buildings Tax) Rules, 1963 (hereinafter referred to as 'the Rules'). The case of the petitioners is that in view of the circular directions contained in Ext. P1, the Panchayats not authorised to enhance the rate of Building Tax above 25% of the existing rate while effecting the revision under R.6.

(2.) The main prayer in the writ petition is to quash Ext. P4 to P7 orders passed by the first respondent, State of Kerala. It is also prayed that a direction be issued to the State and the Panchayat to revise the Building Tax in respect of the buildings in the case of the petitioners in accordance with Ext. P1 .Ext. P4 to P7 are the orders passed by the Government in revision petitions filed by the petitioners under S.144(3) of the Panchayat Act (for short the 'Act'). The view taken by the first respondent appears to be that what is contained in Ext. P1 is only a guideline and therefore it cannot be said that the said circular shall be enforced in all cases of revision. As I am mainly concerned with the correctness or otherwise of the. above view adopted by the Government in making the revision under R.6, I am not examining the individual case of the petitioners in particular. Only the general question in so far as it is relevant in the case of the petitioners is only dealt with in this writ petition.

(3.) S.68 of the Act authorises the Panchayat to levy tax in all buildings in the Panchayat area at such percentage of the net annual rental value of the buildings as may be fixed by the Panchayat by resolution. R.6 deals with the general revision of tax once in five years by the Executive Authority. It is extracted hereunder: