LIMSY POLY Vs. STATE OF KERALA

JUDGEMENT

(1.) This writ petition is submitted by the owner of a part of a building, bearing door No.V/697 (Old No.5/82D) on the 2 nd floor of a multi-storied building. The total plinth area of the building claims to be 626 sq.m. The challenge raised in this writ petition is against the Constitutional validity of sub Sec. (11) of Sec. 509 of the Kerala Municipality Act, 1994, since it imposes a condition to the building owner, to pay the entire property tax demanded, as a pre- condition for submitting an appeal before the appellate authority, against the demand of tax. According to the petitioner, the same is arbitrary, onerous and unreasonable and therefore, it is to be declared as unconstitutional, being in conflict with Articles 14, 19 and 21 of the Constitution of India. The petitioner also seeks a further relief to direct the 5 th respondent, the Standing Committee for tax of the 3rd respondent-Municipality to consider the appeal submitted by the petitioner, without insisting for the pre-deposit as mentioned above.

(2.) The petitioner purchased the building in the year, 2007 and she was paying the property tax in respect of the said building at the rate of Rs.1,560.00 per annum. Exhibit P1 series are the property tax receipts evidencing such payments and the last receipt is dtd. 9/2/2017.

(3.) According to the petitioner, in the year, 2018-19, the petitioner was directed to pay huge amounts towards property tax and as the same was not legally sustainable, the petitioner submitted representations seeking to revise the same. Without considering the same, the 3rd respondent has issued Ext.P2 communication dtd. 1/10/2020, requiring the petitioner to pay property tax @ Rs.17550.00 per annum. In Ext.P2, it is stated that, the tax originally fixed for the said building was Rs.15,600.00, which was revised by increasing 25% thereof and accordingly the tax payable was determined as Rs.17550.00. The petitioner submitted an objection to the same, but rejecting the same, Ext.P3 notice was issued to the petitioner on 30/10/2020. As against the same, the petitioner submitted an appeal before the 5th respondent-appellate authority, as contemplated under Sec. 509 of the Municipality Act. Ext.P4 is the said appeal.