IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 3746 of 2010(P)
1. V.V.ALOSIOUS,41/3059 E,CHITTOOR ROAD,
... Petitioner
2. CYRIL XAVIER,41/3059 A,B,C & D,
Vs
1. THE TRIBUNAL FOR LOCAL SELF GOVERNMENT
... Respondent
2. THE SECRETARY,CORPORATION OF KOCHI,
For Petitioner :SRI.S.SREEKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :04/02/2010
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) NO. 3746 OF 2010 (P)
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Dated this the 4th day of February, 2010
J U D G M E N T
The challenge in this writ petition is against Ext.P11, an
order passed by the Tribunal for Local Self Government
Institutions returning Ext.P8 revision filed by the petitioners
against Ext.P7 appellate order passed by the Council of the
Corporation of Kochi, for the reason that petitioners have not
remitted the building tax dues and that the Tribunal did not have
the power to dispense with that requirement of remittance of tax.
2. Revision is filed under Section 509(8) of the Kerala
Municipality Act. Section 509(11) provides that no revision shall
be filed against the levy of tax, if the tax shown in the demand
notice has not been paid. There is no provision in the Act enabling
the Tribunal to dispense with the aforesaid requirement. Even
according to the petitioners, towards Ext.P4 demand notice
served on them, they have remitted only 50% of the amount so
far. If that be so, there is non compliance of Section 509(11), and
consequently, the view taken by the Tribunal in Ext.P11 cannot be
faulted.
WPC 3746/10
:2 :
3. At this stage, counsel for the petitioners submits that
they may be given some time to comply with the requirement of
remittance as per Section 509(11) and re-present the revision.
Taking into account this submission, it is directed that if the
petitioners remit the tax due within two weeks from today and re-
present the revision, that will be entertained by the Tribunal.
Writ petition is disposed of as above.
ANTONY DOMINIC, JUDGE
Rp