WP(C) NO. 12133 OF 2025 1 2025:KER:26828 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 28TH DAY OF MARCH 2025 / 7TH CHAITHRA, 1947 WP(C) NO. 12133 OF 2025 PETITIONER : SR. KOCHUTHRESIA T.P AGED 63 YEARS D/O.MATHEW PROVINCIAL SUPERIOR, SANJOS CARMELITE CONVENT, A UNIT UNDER CMC ST. JOSEPH PROVINCE, THALASSERY, NELLICKAMPOIL, ULICKAL POST, IRITTY, KANNUR DISTRICT, PIN – 670 705 BY ADVS. K.N.ABHILASH SUNIL NAIR PALAKKAT N.K.SHEEBA RISHI VARMA T.R. RITHIK S.ANAND V.SREEJITH SREEJITH A. TEENA M. ASHOK RESPONDENTS : 1 TALIPARAMBA MUNICIPALITY TALIPARAMBA P.O., TALIPARAMBA, KANNUR, REP. BY ITS SECRETARY, PIN – 670 141 2 THE SECRETARY TALIPARAMBA MUNICIPALITY, TALIPARAMBA P.O., TALIPARAMBA, KANNUR, PIN - 670141 3 THE CHAIRMAN STANDING COMMITTEE (FINANCE), WP(C) NO. 12133 OF 2025 2 2025:KER:26828 TALIPARAMBA MUNICIPALITY, TALIPARAMBA POST, KANNUR, PIN – 670 141 BY ADV.P.E.SAJAL, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 12133 OF 2025 3 2025:KER:26828 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=- W.P.(C) No.12133 of 2025 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 28th day of March, 2025 JUDGMENT Petitioner is aggrieved by the property tax imposed upon a convent building and a school run by the petitioner. Initially, when a demand notice was issued on 08.11.2024, petitioner preferred an appeal before the Standing Committee (Finance) on 29.11.2024. The main contention raised by the petitioner is that the building being principally used for religious, charitable and educational activities is exempted from payment of property tax. However, while the appeal is pending consideration, additional demand notices have been issued which are produced as Ext.P4 to Ext.P8, demanding property tax for the same building. According to the petitioner, the issue pending consideration in the appeal is directly related to the present demand notice and therefore unless the appeal is disposed of, the liability to pay the amount under Ext.P4 to Ext.P8 may not arise. 2. Having heard Sri.Abhilash K.N., the learned counsel for the petitioner as well as Adv.P.E.Sajal, the learned Standing Counsel for the respondents, I am of the view that since Ext.P3 appeal is pending consideration, it is necessary that a decision be taken on that appeal at the earliest, before proceeding to recover the amounts in Ext.P4, as the WP(C) NO. 12133 OF 2025 4 2025:KER:26828 findings in Ext.P3 may have a bearing on the demand made. Accordingly, there will be a direction to the 3rd respondent to consider and pass appropriate orders on Ext.P3 appeal, as expeditiously as possible, at any rate, within a period of 45 days from the date of receipt of a copy of this judgment. Till a decision is taken, coercive proceedings pursuant to Ext.P4 to Ext.P8 shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 12133 OF 2025 5 2025:KER:26828 APPENDIX OF WP(C) 12133/2025 PETITIONER'S EXHIBITS : Exhibit P1 A TRUE COPY OF THE MEMORANDUM OF ASSOCIATION AND THE RULES AND REGULATIONS OF THE PETITIONER'S ASSOCIATION C.M.C ST. JOSEPH PROVINCE, THALASSERY DATED 13.09.2006 Exhibit P2 A TRUE COPY OF THE DEMAND NOTICE NO. 21002182268696 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 08.11.2024 Exhibit P3 THE TRUE COY OF THE APPEAL SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT UNDER SECTION 509 OF KERALA MUNICIPALITIES ACT DATED 29.11.2024 Exhibit P4 A TRUE COPY OF THE DEMAND NOTICE NO. 30218010041215 IN FORM NO. 9 UNDER RULE 14 (1) OF THE KERALA MUNICIPALITY (PROPERTY AND SERVICE TAX) RULES DATED 28-01-2025 Exhibit P5 THE TRUE OF THE DEMAND NOTICE NO. 30218010041216 IN FORM NO. 9 UNDER RULE 14(1) OF THE KERALA MUNICIPALITY (PROPERTY AND SERVICE TAX) RULE DATED 28-01-2025 Exhibit P6 THE TRUE COPY OF THE DEMAND NOTICE NO. 21002182268696 IN FORM NO. 9 UNDER RULE 14 (1) OF THE KERALA MUNICIPALITY (PROPERTY AND SERVICE TAX) RULE DATED 28-01-2025 Exhibit P7 THE TRUE COPY OF THE DEMAND NOTICE NO. 30218010019164 IN FORM NO. 9 UNDER RULE 14(1) OF THE KERALA MUNICIPALITY (PROPERTY AND SERVICE TAX) RULE DATED 28-01-25 Exhibit P8 A TRUE COPY OF THE NOTICE NO. R1/12865/08 ISSUED BY THE 2NDRESPONDENT TO THE PETITIONER DATED 25-01-2025