WP(C) NO. 13983 OF 2025 1 2025:KER:29496 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 4TH DAY OF APRIL 2025 / 14TH CHAITHRA, 1947 WP(C) NO. 13983 OF 2025 PETITIONER : SREE NARAYANA PUBLIC SCHOOL KOLLENGODE, NENMENI P.O, KOLLENGODE, PALAKKAD DISTRICT; REPRESENTED BY ITS MANAGER, PIN – 678 507 BY ADVS. JACOB SEBASTIAN WINSTON K.V ANU JACOB ANJANA KRISHNAN BHARATH KRISHNAN G. ANJANA A.S. RESPONDENTS : 1 THE KOLLENGODE GRAMA PANCHAYATH REPRESENTED BY ITS SECRETARY, PANCHAYATH OFFICE, KOLLENGODE P.O, PALAKKAD DISTRICT, PIN - 678506 2 THE PANCHAYAT COMMITTEE KOLLENGODE GRAMA PANCHAYATH, PANCHAYATH OFFICE, KOLLENGODE P.O, PALAKKAD DISTRICT, REPRESENTED BY ITS CHAIRPERSON, PIN - 678506 3 THE SECRETARY KOLLENGODE GRAMA PANCHAYATH, PANCHAYATH OFFICE, KOLLENGODE P.O, PALAKKAD DISTRICT, PIN - 678506 WP(C) NO. 13983 OF 2025 2 2025:KER:29496 BY SRI.NIRMAL S., STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13983 OF 2025 3 2025:KER:29496 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=- W.P.(C).No.13983 of 2025 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 4th day of April, 2025 JUDGMENT The learned counsel for the petitioner during the course of his arguments confined his prayer for a direction to dispose of Ext.P4 appeal and Ext.P5 stay petition in a time bound manner. 2. Petitioner challenges Ext.P3 demand notice issued under the Kerala Panchayat Raj Act, 1994 (for short, 'the Act') imposing property tax on a school building. Ext.P4 appeal has already been preferred under Section 276 of the Act and along with it, a stay petition has also been preferred. 3. I have heard Sri.Jacob Sebastian, the learned counsel for the petitioner as well as Sri.Nirmal S., the learned Standing Counsel for the Panchayath. 4. On a perusal of Section 276(7) of the Act, it is noticed that no appeal or revision shall be filed against the assessment of tax unless the tax demanded in the demand notice has been paid. This statutory pre-deposit cannot be avoided. Therefore the application for stay filed as Ext.P5 has no bearing. WP(C) NO. 13983 OF 2025 4 2025:KER:29496 5. However, since petitioner has prayed for a speedy disposal of the appeal, I am of the view that such a direction can be issued provided petitioner satisfies the requirement of pre-deposit under Section 276(7) of the Act. Accordingly, if the tax demanded in Ext.P3 notice has been deposited by the petitioner along with the appeal or within a period of seven days from today, the competent authority shall consider the appeal, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 13983 OF 2025 5 2025:KER:29496 APPENDIX OF WP(C) 13983/2025 PETITIONER'S EXHIBITS : Exhibit-P1 A TRUE COPY OF THE LETTER DATED 26.03.2023 ISSUED BY THE DEPUTY DIRECTOR OF EDUCATION, PALAKKAD. Exhibit-P2 A TRUE COPY OF THE COMMUNICATION DATED 22.07.2023 ISSUED BY THE DEPUTY SECRETARY, CENTRAL BOARD OF SECONDARY EDUCATION. Exhibit-P3 A TRUE COPY OF THE LETTER/DEMAND NOTICES DATED 22.03.2025 ISSUED BY THE THIRD RESPONDENT. Exhibit-P4 A TRUE COPY OF THE APPEAL DATED 01.04.2025 FILED BY THE PETITIONER AGAINST EXHIBIT- P3. Exhibit-P5 A TRUE COPY OF THE APPLICATION FOR STAY FILED ALONG WITH EXHIBIT-P4 APPEAL DATED 01.04.2025.