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Kerala High Court
James Varghese vs Pala Municipality on 5 December, 2025
WP(C) NO. 44912 OF 2025 :1: 2025:KER:94212
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
FRIDAY, THE 5TH DAY OF DECEMBER 2025 / 14TH AGRAHAYANA, 1947
WP(C) NO. 44912 OF 2025
PETITIONER:
JAMES VARGHESE,
AGED 64 YEARS,
S/O. VARKEY, VELLAMKUNNEL HOUSE,
PARAVUR P.O., PIN - 686635
BY ADVS.
SHRI.LIJI.J.VADAKEDOM
SHRI.ATHUL V. VADAKKEDOM
SMT.REXY ELIZABETH THOMAS
SMT.ANCY DANIEL
RESPONDENTS:
1 PALA MUNICIPALITY,
REPRESENTED BY ITS SECRETARY,
OFFICE OF THE PALA MUNICIPALITY,
PALA P.O., KOTTAYAM DISTRICT,
PIN - 686575
2 THE SECRETARY,
PALA MUNICIPALITY, OFFICE OF THE PALA
MUNICIPALITY, PALA P.O., KOTTAYAM DISTRICT,
PIN - 686575
3 THE STANDING COMMITTEE FOR FINANCE
REPRESENTED BY ITS CHAIRPERSON,
PALA MUNICIPALITY, PALA P.O.,
KOTTAYAM DISTRICT, PIN - 686575
BY ADV SHRI.SUJITH MATHEW JOSE, SC,
PALA MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 05.12.2025, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
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JUDGMENT
The petitioner is the owner of a building situated in Ward
No.20 of the 1st respondent Municipality. As against Ext.P3 Order
of assessment of property tax in respect of the building, the
petitioner submitted an appeal before the Municipality which was
rejected as per Ext.P5 Order. As against the same, the petitioner
submitted a Revision Petition before the Tribunal for Local Self
Government Institutions, Thiruvananthapuram which was
numbered as Revision Petition No.48/2025. As per Section 509
(11) of the Kerala Municipality Act, the payment of tax is
mandatory for entertaining an appeal, and hence the petitioner
approached the 1st and 2nd respondents for paying the tax.
However, the tax was not accepted by the 1 st and 2nd respondents
on the reason that, unless the said payment is accompanied by
the penal charges and interest, the same cannot be accepted.
2. In such circumstances, the petitioner submitted
I.A.No.3/2025 in Revision Petition No.48/2025 before the Tribunal
for Local Self Government Institutions seeking a direction to the
Municipality to accept the tax, so as to enable the petitioner to
comply with the statutory condition imposed for submitting an
appeal. However, as per Ext.P9 order, the said application was
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rejected stating that, no direction can be issued to the
Municipality to receive the said amount and if there is delay, the
petitioner is liable for pay penal interest as per rules. In such
circumstance, the petitioner has approached this Court seeking
the following reliefs:-
i. Call for the records leading to the passing of Exhibit P9
order in I.A. No. 3/2025 in Revision Petition No. 48/2025
of the Tribunal for Local Self Government Institutions,
Thiruvananthapuram and to quash the same by issuing
order a writ of certiorari or any other appropriate writ,
direction or order;
ii. Issue a writ of mandamus or any other appropriate writ,
order or direction directing the 2™ respondent to
accept payment of the property tax component in
Exhibit P6 or P7 without insisting on any additional or
penal charges
3. Heard Sri.Liji J.Vadakkedom, the learned counsel for
the petitioner and Sri.Sujith Mathew, the learned Standing
Counsel for the respondents.
4. The main contention raised by the learned counsel for
the petitioner is that, going by the statutory stipulations
contained in Section 509 (11) of Kerala Municipality Act, what is
made mandatory for the purpose of submitting an appeal is
payment of the tax component in the Demand Notice alone and
it would not include the penal interest or other charges. On
going through the provision referred to above, it can be seen that
the same provides that no appeal or revision shall be filed
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against the levy of tax, if the tax shown in the demand notice has
not been paid. Thus, the provision is very clear. As rightly pointed
out by the learned counsel for the petitioner, what is referred to
is only the tax element and not the penal interest or other
charges payable by the petitioner. Of course, in Ext.P7 demand
notice, respondents have demanded tax along with the penal
interest. However, as the requirement to make the payment for
the purpose of entertaining an appeal/revision is only the tax
element of the demand, the petitioner can avail the the said
benefit, and make the payment of the tax, for the purpose of
submitting an appeal.
5. As far as the challenge raised by the petitioner
against Ext.P9 Order passed by the Tribunal is concerned, I do
not find any necessity to interfere with the same, as the issue
can be resolved even without setting aside the same. Of course,
as highlighted by the learned counsel for the petitioner, the said
order contains an observation that, if there is delay, the
petitioner is liable for penal interest as per the rules. However,
the issue that arises for consideration in this case is not whether
the petitioner is liable to pay the penal interest or not, but
whether the petitioner is bound to make the payment of any
amount other than the tax component in the demand notice, for
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the purpose of entertaining an appeal. The only answer to the
said question is that, the obligation of the petitioner while
submitting an appeal, is only to make the payment of tax
component in the demand and nothing more. As far as the penal
interest and other charges are concerned, the same can be
enforced by invoking the appropriate proceedings, subject to the
orders to be passed by the Tribunal.
In such circumstances, this Writ Petition is disposed of
directing the 1st and 2nd respondents to accept the tax component
in Ext.P7 from the petitioner and issue necessary
acknowledgment in this regard, to enable the petitioner to pursue
the Revision Petition No.48/2025. Upon the acknowledgment
evidencing the payment of tax component being submitted
before the Tribunal, the Tribunal shall consider the Revision
Petition and the Interlocutory Applications submitted therein, and
pass appropriate orders.
Sd/-
ZIYAD RAHMAN A.A.
JUDGE
nk
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APPENDIX OF WP(C) NO. 44912 OF 2025
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE ORDER NO. PW2-7085/18
DATED 24.02.2020 ISSUED BY THE 2ND
RESPONDENT
Exhibit P2 THE TRUE COPY OF THE OCCUPANCY CERTIFICATE
DATED 05.03.2020 ISSUED BY THE 1ST
RESPONDENT
Exhibit P3 THE TRUE COPY OF THE DEMAND NOTICE DATED
08.07.2020 ISSUED BY THE 1ST RESPONDENT
MUNICIPALITY
Exhibit P4 THE TRUE COPY OF THE JUDGMENT IN WP (C)
NO.17851 OF 2021 DATED 30.01.25 OF THE
HON'BLE HIGH COURT OF KERALA
Exhibit P5 THE TRUE COPY OF THE ORDER NO.R5-7976/20
DATED 14.05.2025 ISSUED BY THE 2ND
RESPONDENT
Exhibit P6 THE TRUE COPY OF THE DEMAND NOTICE DATED
19.07.2025 ISSUED BY THE 2ND RESPONDENT
Exhibit P7 THE TRUE COPY OF THE DEMAND NOTICE DATED
25.11.2025 ISSUED BY THE 2ND RESPONDENT
Exhibit P8 THE TRUE COPY OF THE PETITION AND AFFIDAVIT
FILED AS I.A. NO.3/2025 IN REVISION PETITION
NO.48/2025 BEFORE THE TRIBUNAL FOR LOCAL
SELF GOVERNMENT INSTITUTIONS,
THIRUVANANTHAPURAM
Exhibit P9 TRUE COPY OF THE ORDER DATED 31.10.2025 IN
I.A. NO. 3/2025 IN REVISION PETITION NO.
48/2025 BEFORE THE TRIBUNAL FOR LOCAL SELF
GOVERNMENT INSTITUTIONS, THIRUVANANTHAPURAM
