M L KURIAN Vs. KUNNAMKULAM MUNICIPALITY KUNNANKULAM

JUDGEMENT

(1.) The petitioners are the owners of the land having an extent of 88 cents in survey number 791/1 of Kunnamkulam Village. They filed Ext. P8 appeal against the levy of property tax in respect of the above property by the second respondent as per Ext. P7. That appeal was rejected as per Ext. P9. Ext. P9 order dated 14.2.1994 is under challenge.

(2.) Heard counsel for the petitioners and the Standing Counsel for the respondents.

(3.) The first question that arises for decision is whether the rejection of the appeal on the ground that the petitioner has not complied with R.27(b) of the Taxation and Finance Rules under Schedule.2 of the Kerala Municipalities Act, 1960. R.27 is as follows: