GEORGE Vs. THODUPUZHA MUNICIPALITY

JUDGEMENT

(1.) The Petitioner in WPG No. 32831/04 and his wife are the owners of certain buildings within the limits of Thodupuzha Municipality. Sometime in 1997, they objected to the revision of property tax of one of their buildings, a commercial one, that is, a lodge, hereinafter, the "assessed building," for short and stated in opposition to the demand that the rate at which revision has been made, is unreasonable and exorbitant. They also contended that some of the rooms in that building were left unoccupied. As of now, all those issues are concluded by Ext.Rl (a) in W.P.C No. 32831 of 2004, the judgment dated 17/9/2004 in O.P.No. 32528 of 1999, by which this Court dismissed that Writ Petition after noticing, inter alia, that, following the quinquennial revision in 1997, the petitioner made a representation and on 12/11/1997, the revenue inspector of the Municipality visited the building and placed a report; that thereafter, the petitioner was heard through the counsel and orders were passed on the basis of the said report and that certain relaxation from the original assessment was extended to the petitioner. Such issues are no more available to be opened at the instance of the petitioner, in spite of the allegation that Ext.Pl in W.P.C.No. 32831/04, a representation placed on 06/10/1997 is still pending to be disposed of.

(2.) On account of the failure of the petitioner in W.P.C.No. 32831/04 and his wife to pay off the outstanding property tax, the Municipality initiated action for recovery, by attachment of movable properties of the defaulters and, accordingly, seized a motor car from the residential premises of the petitioner in W.P.C.No. 32831/04. It is also the allegation of the writ petitioner that certain other movables which were in that car were also seized, though I do not find any record to hold so.

(3.) W.P.C.No. 32332/04 is filed by a financier, holding out an endorsement in the Registration Certificate book of the vehicle in question, to the effect that the vehicle is hypothecated to the said financier.