Amendment status not verified — confirm the current text below against the official source.
(1) An appeal may be preferred to the Council against any notice issued or any order passed or action taken by the Chairperson or the Secretary under any of the provisions of this Act other than Sections [326C, 327, 335, 337, 340,], 391, 395, 406 and 408 or the rules or bye-laws or regulations made thereunder. (2) An appeal against any notice or order of the Secretary on the levy of tax, may be preferred to the Standing Committee for Finance in the case of Town Panchayat or Municipal Council and to the Standing Committee for appeals on taxation in the case of Municipal Corporation. (3) Pending decision on an appeal filed under sub-section (1) the Chairperson may, if an application is made, stay the operation of the notice, order or other proceedings on which the appeal is based. (4) Every case in which an order has been passed under sub-section (3) shall be reported to the Council at its next ordinary meeting or at its next meeting along with the reasons in full for passing such order by the Chairperson and the Council shall either ratify the said order with or without modification or revoke failing which it shall lapse. (5) An appeal under sub-section (1) or sub-section (2) shall be filed within thirty days from the date of receipt of the order and dispose of the same by the Council or the Standing Committee, as the case may be, in the manner as it deems fit, within sixty days from the date of its receipt. (6) Any person may file an appeal against any notice issued or any order passed by the Secretary under Sections [326C, 327, 335, 337, 340,], 391, 395, 406 and 408 to the Tribunal Constituted for the Local Self Government Institutions under Section 271 S of the Kerala Panchayat Raj Act, 1996 (13 of 1994), within thirty days from the date of passing of such order. (7) An appeal may be preferred to the Tribunal, against any decision passed by the Council or any order or notice issued by the Chairperson or Secretary on the basis of such decision or any matter provided in Sections 310 to 508 other than Sections [326C, 327, 335, 337, 340,], 391, 395, 406 and 408 or the rules, bye-laws or regulations made thereunder, within thirty days from the date of passing of such decisions, order or notice. (8) Any person may prefer a revision petition to the tribunal within thirty days against the decision in an appeal filed before the Council or Standing Committee, as the case may be, under sub-section (1) or sub-section (2), or against any order or notice issued by the Chairperson or Secretary on the basis of such decision. (9) The Tribunal shall, as soon as possible, pass appropriate order on an appeal or revision petition filed before it and the order so passed shall be final. (10) The Tribunal may, during the pendency of an appeal or revision petition before it, direct the Council or the Secretary to stay all further proceedings on the said subject, if it deems necessary. (11) No appeal or revision shall be filed against the levy of tax, if he tax shown in the demand notice has not been paid. (12) Notwithstanding anything contained in this section all appeals and revisions filed and pending before any authority before the date of commencement of the Tribunal shall be handed over by such authority to the Tribunal.] Section 509 substituted by Act 14 of 1999, w.e.f. 24-3-1999. Prior to the substitution Section 509 read as under: "509. Appeals and revision.- (1) An appeal shall lie to the Council from- (a) any notice issued or other action taken or proposed to be taken by the Secretary under sections 317, 322, 323, 324, 395, 396, 411, 412, 417, 419, 432 and 455; or (b) any order of the Secretary granting or refusing to grant a licence or permission; or (c) any order of the Secretary made under sub-section (8) of section 492 suspending or revoking a licence; or (d) any other order of the Secretary that may be made appealable by rules under Section 565; (e) any order of the Secretary under sub-section (4) of Section 530. (2) Pending decision on an appeal under sub-section (1), the Chairperson may, on application, by order stay the operation of the notice, order or other action appealed against. (3) Every case in which an order has been made under sub-section (2) shall be reported by the Chairperson to the Council at its next ordinary meeting with the reasons in full for making such order and the Council shall either confirm such order with or without modification or revoke it. (4) Any appeal filed under sub-section (1) shall be disposed of by the Council within three months of receipt of such appeal. (5) An appeal from any order passed by the Secretary under sections 390 and 395 and sub-section (3) of section 406 shall lie to the Government. (6) The Government may, either suo-motu or on application, call for and examine the records of any order passed or proceedings taken under sub-section (1), for the purpose of satisfying themselves as to the legality or propriety of such order as to the regularity of such proceedings and pass such order in reference thereto as they think fit." Inserted by by ACT 6 OF 2024 published in K.G.Ext. No. 820 dt. 04/03/2024 (w.e.f. 19/12/2023).