DREAM WORLD WATER PARK Vs. SECRETARY PARIYARAM GRAMA

JUDGEMENT

(1.) THIS writ petition is filed with the following prayers.

(2.) IN view of the recent amendment, it cannot be contended that there is no provision under law to pay amusement tax. The surviving grievance is with regard to the alleged discrimination. According to the petitioner, an amusement park of similar magnitude in the neighbouring panchayath is made to suffer only Rs. 3 lakhs, the lowest tax, where as the petitioner is made to suffer Rs. 6 lakhs. Since no reasons whatsoever have been stated with regard to the contention taken by the petitioner, it is submitted that the petitioner is not in a position to pursue the grievance in appeal. Sri. M.C. Gopi, learned counsel for the panchayath submits that the levy of Rs. 3 lakhs is not in the first respondent panchayath. It is also submitted that in view of the compounding of the rates before the W.P.(C).38966/2003 2 Government, the present levy is not unreasonable. Since no reasons whatsoever are stated in the impugned order on the representation filed by the petitioner, there will be a direction to the first respondent to consider Exhibit P9 with notice to the petitioner and pass a reasoned order. This shall be done within a period of two months from date of receipt of a copy of this judgment. The petitioner will remit the admitted tax of Rs. 12 lakhs (Rupees twelve lakhs only) in four equal monthly installments starting from the month of April 2007. IN case any installment is defaulted and payment is not made before 20th of every month, it will be open to the first respondent to take coercive steps against the petitioner. This writ petition is disposed of as above.