Nirmala Antony vs Ambalavayal Grama Panchayat
2024 Latest Caselaw 9166 Ker

Citation : 2024 Latest Caselaw 9166 Ker
Judgement Date : 3 April, 2024

Kerala High Court

Nirmala Antony vs Ambalavayal Grama Panchayat on 3 April, 2024

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                THE HONOURABLE MR. JUSTICE EASWARAN S.
    WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946
                       WP(C) NO. 11919 OF 2018
PETITIONERS:

          NIRMALA ANTONY
          W/O. ANTONY, AGED 50 YEARS, MALAYIL FARM,
          VADUVANCHAL POST, THOMATTUCHAL VILLAGE,
          SULTHAN BATHERY TALUK, WAYANAD DISTRICT.

          BY ADVS.
          SRI.K.N.CHANDRABABU
          SRI.K.DHANESH KUMAR


RESPONDENTS:

    1     AMBALAVAYAL GRAMA PANCHAYAT
          REPRESENTED BY ITS SECRETARY,
          O/O. THE AMBALAVAYAL GRAMA PANCHAYAT,
          AMBALAVAYAL, P.O., WAYNAD DISTRICT, PIN-673593.

    2     THE DEPUTY DIRECTOR OF PANCHAYAT
          WAYANAD, KALPETTA, WAYANAD DISTRICT, PIN-673595.

          BY ADVS.
          SRI.T.M.KHALID
          GOVERNMENT PLEADER
          SMT.V.MIMITA
          SMT.K.P.SUSMITHA
          SRI.VINOD SINGH CHERIYAN


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 11919 OF 2018     -2-



                          JUDGMENT

The present writ petition is filed seeking for a writ

of certiorari to quash Exts.P12 to P14 demand for

initiation of revenue recovery issued by the Ambalavayal

Grama Panchayat. According to the petitioner, the

assessment of property tax by the Panchayat is against

the Kerala Panchayat Raj (Property Tax, Service Tax and

Surcharge) Rules, 2011. The Panchayat, however,

contends that as against Exts.P12 to P14 the petitioner

has a remedy under 276(1) of the Kerala Panchayat Raj

Act by preferring an appeal to the committee.

2. I have heard the learned counsel for the

parties.

3. The fact remains that the petitioner questions

the classification of respective Zones under Rule 7 of the

Rules referred to above. It is also in disputed that the

petitioner has not been heard by the Panchayat before

classifying his property and then demanding the tax. In

such circumstances, this Court finds that Exts.P12 to P14

cannot be sustained. Accordingly, they are set aside.

However, the first respondent Panchayat will be at

liberty to take appropriate action against the petitioner

after issuing a notice and considering the objection to be

raised by the petitioner. With the aforesaid liberty the

writ petition is allowed.

Sd/-

EASWARAN S. JUDGE

APPENDIX OF WP(C) 11919/2018

PETITIONER EXHIBITS

EXHIBIT P1 A TRUE COPY OF THE APPLICATION DATED 21.03.2015 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

EXHIBIT P2 THE TRUE COPY OF THE APPLICATION DATED 03.03.2016 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

EXHIBIT P3 A TRUE COPY OF THE COMMUNICATION NO.

B1-2115/1 DATED 10.03.2016 ISSUED BY THE SECRETARY OF THE GRAMA PANCHAYAT TO THE PETITIONER.

EXHIBIT P4 A TRUE COPY OF THE REPRESENTATION DATED 26.05.2016 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 26.05.2016.

EXHIBIT P5 A TRUE COPY OF THE RECEIPT NO. 12 DT.

11.03.2013 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P6 A TRUE COPY OF THE RECEIPT NO. 14 DT.

11.03.2013 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P7 A TRUE COPY OF THE RECEIPT NO. 15 DT.

11.03.2013 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P8 A TRUE COPY OF THE RECEIPT A1-5918/16 DT. 26.5.16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

EXHIBIT P9 A TRUE COPY OF THE REPRESENTATION DATED 16.07.2016 SUBMITTED BY PETITIONER BEFORE THE 1ST RESPONDENT.

EXHIBIT P10 A COPY OF THE RELEVANT PAGE OF ASSESSMENT REGISTER SHOWING THE NEW TAX IMPOSED UPON THE PETITIONER.

EXHIBIT P11 THE TRUE COPY OF THE REPRESENTATION DATED 05.03.18 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P12 A TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE NO. A41248/18 DATED

ISSUED BY THE SECRETARY TO THE PETITIONER.

EXHIBIT P13 A TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE NO. A41248/18 DATED

ISSUED BY THE SECRETARY TO THE PETITIONER.

EXHIBIT P14 A TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE NO. A41248/18 DATED

ISSUED BY THE SECRETARY TO THE PETITIONER.

EXHIBIT P15 THE TRUE COPY OF THE REPRESENTATION DATED NIL SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT IN RESPECT OF THE BUILDING NO. 546.

EXHIBIT P16 THE TRUE COPY OF THE REPRESENTATION DATED NIL SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT IN RESPECT OF THE BUILDING NO. 547.

EXHIBIT P17 THE TRUE COPY OF THE REPRESENTATION DATED NIL SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT IN RESPECT OF THE BUILDING NO. 548.





EXHIBIT P18       A TRUE COPY OF RELEVANT PAGES OF
                  KERALA    GAZETTE   NO.   768   DATED

15.03.2013-SRO NO. 180/2013 ISSUED BY THE GOVERNMENT OF KERALA.

EXHIBIT P19 A TRUE COPY OF THE RR DEMAND NOTICE DATED NIL DEMANDING AN AMOUNT OF RS.2,29,990/- AS PROPERLY TAX DUE ISSUED TO THE PETITIONER BY THE RESPONDENT PANCHAYAT.