KOZHUVANAL GRAMA PANCHAYATH, KOTTAYAM Vs. M. A. JOSE

JUDGEMENT

(1.) The petitioner is a Local Self Government Institution, who has filed this writ petition challenging Exhibit P16 order of the Tribunal for Local Self Government Institutions, Thiruvananthapuram ('the Tribunal' for short).

(2.) The proceedings before the Tribunal had its genesis against an order of assessment of building tax, which the respondent had impugned on several grounds including that the said demand was barred by limitation. The petitioner Panchayat had issued a demand in June 2009 for payment property tax for the periods from 2001 to 2008. The Tribunal found that the demand was completely belated and allowed the revision petition filed by the respondent herein ordering that he respondent / petitioner before it is liable to pay only the arrears for the period prior to 17/06/2009, being the date of demand, thus holding the rest of the claim in the demand as being barred by limitation. The Panchayat was then directed to refund Rs.35,444/- being the amount recovered pursuant to the demand.

(3.) The Panchayat has impugned Exhibit P16 order of the Tribunal for several reasons, some of which are squarely within the realm of facts. They say that no assessment was made against the petitioner for the years 2001 to 2006 because during this period, the petitioner had filed application for vacancy remission and that these applications were received in the office only in the year 2008 when notices were issued against the petitioner for initiating action for recovery of tax for the period 2000-01 and interest was issued. They also maintain that the petitioner had been issued demand for tax for each of these years but they do not say whether the petitioner had resources to honour such demand or whether any action was taken for recovery at the relevant time.