GOPINATHAN Vs. STATE OF KERALA

JUDGEMENT

(1.) This writ petition is filed by the petitioner seeking to quash Ext.P1 decision taken by the Panchayat to classify the entire area of the 2nd respondent Panchayat as Primary Zone. Brief material facts for the disposal of the writ petition are as follows:

(2.) Petitioner is a permanent resident of the 2nd respondent Panchayat and is aggrieved by the classification of the entire area of the Panchayat into one single zone and the consequent tax collection. According to the petitioner, sub-section (3) of Sec. 203 of the Kerala Panchayat Raj Act, 1994 (for short, the Act, 1994'), provides that the Village Panchayat shall, subject to the limit prescribed by the Government, fix the basic rates of property tax applicable to each category of buildings, situated in the area of the Village Panchayat. Sub-section (7) thereunder provides that, one of the factors for calculation of the basic property tax of the building shall be the zone in which the building is located (where the areas of Village Panchayat are classified into different zones). It is also pointed out that, the Kerala Panchayat Raj (Property Tax and Service Tax and Surcharge) Rules, 2011, was enacted by the Government of Kerala.

(3.) Rule 5 provides for calculation of the tax based on the plinth area of the building and the purpose for which the building is put to use. Rule 6 provides for certain surpluses and deductions based on a number of factors, the zone in which the building is located being one such factor. Schedule 1 attached to the said rule provides for the classification of the area of a Panchayat into three zones: (i) primary, (ii) secondary and (iii) tertiary. The schedule also provides conditions for classification of area into such zones as follows: