WP(C) NO. 9388 OF 2021 1 2025:KER:25779 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WP(C) NO. 9388 OF 2021 PETITIONER : P.A. ARJUN, AGED 52 YEARS S/O. P.P. APPUKUTTAN, PUTHENPURACKAL HOUSE, MELARCODE P.O., ERNAKULAM, PALAKKAD. BY ADVS. P.R.VENKATESH G.KEERTHIVAS RESPONDENTS: 1 MELARCODE GRAMA PANCHAYAT, REPRESENTED BY ITS SECRETARY, MELARCODE, PALAKKAD-678 703. 2 STANDING COMMITTEE FOR FINANCE, MELARCODE GRAMA PANCHAYAT, MELARCODE, REPRESENTED BY ITS CHAIRMAN-678 703. BY ADV BABY MATHEW THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 9388 OF 2021 2 2025:KER:25779 BECHU KURIAN THOMAS, J. ......…............................................. W.P.(C) No.9388 of 2021 …................................................ Dated this the 26th day of March, 2025 JUDGMENT Petitioner challenges Ext.P10, P11, P14 , P15 and P16 and also seeks for a declaration that the respondent has to take a decision as per Rule 21 of the Kerala Panchayat Raj (Property Tax, Service Cess and Surcharge) Rules 2011 regarding whether the building has been lying vacant and unused. Petitioner also seeks for a direction to the appellate authority to take a decision on the appeal filed by the petitioner. 2. Petitioner’s building bearing No.169 of Ward No.5 of Melarcode Grama Panchayath was imposed with a property tax of Rs. 8,505/- per annum. Subsequently, pursuant to an appeal, the tax imposed was reduced to Rs.6,379/-. Whenever demand notices were issued, petitioner either filed representations or petitions and avoided payment of tax. 3. Later, when a demand notice was issued on 01.02.2019 for the years 2013-2014 to 2018-2019, petitioner filed an appeal before the Standing Committee for Finance, as per Rule 10 of the Kerala Panchayath Raj Taxation, Levy & Appeal Rules 1996 [for short, ‘the Rules’]. The said appeal was dismissed and it was informed through Ext.P14 communication that arrears of Rs.92,228/- remain had also not been WP(C) NO. 9388 OF 2021 3 2025:KER:25779 paid. Petitioner contends that the appeal could not have been rejected in a summary manner and instead should have disposed it off on merits. 4. In the counter affidavit filed by the first respondent, it is stated, that the demand notice dated 07.11.2024 has also been issued to the petitioner; however, petitioner has not challenged the said demand notice till date. 5. Since the demand notice produced along with counter affidavit is not the subject matter of challenge, I refrain from making any observations regarding that. 6. As far as Ext.P10 demand notice is concerned, appeal filed by the petitioner stands dismissed due to non deposit of the tax mentioned in the demand notice. In this context, Rule 12(2) of the Rules is relevant. As per the said Rule, no appeal or revision shall be filed against the imposition of tax unless the tax noted in the demand notice has been remitted. Since the rejection of petitioner’s appeal has been on account of non payment of the pre-deposit as provided by the Rules, I do not find any reason to interfere with the same. Accordingly, this writ petition is dismissed. sd/- BECHU KURIAN THOMAS JUDGE AMV/28/03/2025 WP(C) NO. 9388 OF 2021 4 2025:KER:25779 APPENDIX OF WP(C) 9388/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER DATED 31.03.2004 RECEIVED FROM THE PANCHAYATH. EXHIBIT P2 TRUE COPY OF THE REPRESENTATION DATED 24.09.2002 SUBMITTED BY THE PETITIONER BEFORE THE PANCHAYAT. EXHIBIT P3 TRUE COPY OF THE REPRESENTATION DATED 18.06.2003 FILED BY THE PETITIONER BEFORE THE RESPONDENT PANCHAYATH. EXHIBIT P4 TRUE COPY OF THE REPRESENTATION FILED ON 30.09.2004 FILED BY THE PETITIONER BEFORE THE PANCHAYATH. EXHIBIT P5 TRUE COPY OF REPRESENTATION DATED 11.03.2005 FILED BY THE PETITIONER BEFORE THE RESPONDENT PANCHAYATH. EXHIBIT P6 TRUE COPY OF REPRESENTATION DATED 09.01.2006 BY THE PETITIONER BEFORE THE RESPONDENT PANCHAYATH. EXHIBIT P7 TRUE COPY OF THE REPLY DATED 03.03.2006 TO EXT.P6. EXHIBIT P8 TRUE COPY OF THE JUDGMENT DATED 27.10.2006 IN WPC NO.28263/2006 OF THIS HON'BLE COURT, EXHIBIT P9 TRUE COPY OF THE JUDGMENT DATED 04.02.2015 IN WPC NO.24692/2007 OF THIS HON'BLE COURT. EXHIBIT P10 TRUE COPY OF THE DEMAND NOTICE DATED 01.02.2019 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT PANCHAYATH. EXHIBIT P11 TRUE COPY OF THE RR NOTICE DATED 02.05.2019 FROM THE 1ST RESPONDENT PANCHAYAT TO THE PETITIONER. EXHIBIT P12 TRUE COPY OF THE APPEAL DATED 15.09.2019 SUBMITTED BEFORE THE STANDING COMMITTEE BY THE PETITIONER. WP(C) NO. 9388 OF 2021 5 2025:KER:25779 EXHIBIT P13 TRUE COPY OF THE COMMUNICATION DATED 30.01.2020 ISSUED TO THE PETITIONER BY THE PANCHAYATH SECRETARY. EXHIBIT P14 TRUE COPY OF THE COMMUNICATION DATED 15.02.2020 ISSUED TO THE PETITIONER BY THE PANCHAYATH SECRETARY. EXHIBIT P15 TRUE COPY OF RR NOTICE DATED 21.07.2020 RECEIVED BY THE PETITIONER. EXHIBIT P16 TRUE COPY OF ATTACHMENT NOTICE DATED 11.08.2020 RECEIVED BY THE PETITIONER. EXHIBIT P17 TRUE COPY OF THE KERALA PANCHAYAT RAJ TAXATION, LEVY AND APPEAL RULES 1996. EXHIBIT P18 PHOTOGRAPHS OF THE BUILDING. RESPONDENT EXHIBITS EXHIBIT R1(A) A TRUE COPY OF THE ARREARS DEMAND NOTICE DATED 07/11/2024 ISSUED TO THE PETITIONER EXHIBIT R1(B) A TRUE COPY OF THE REVISED BUILDING TAX DEMAND NOTICE DATED 07/11/2024