IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE PIUS C.KURIAKOSE FRIDAY, THE 4TH APRIL 2008 / 15TH CHAITHRA 1930 WP(C).No. 10011 of 2008(P) -------------------------- PETITIONER: ------------ SABU.P.S., PALLICHAMBAYIL HOUSE, (DOOR NOS. 32/972A, 32/972B & 32/972C), SAMSKARA JUNCTION, PALARIVATTOM. BY ADV. SRI.M.M.SAIDU MUHAMMED SRI.A.G.ANILKUMAR RESPONDENTS: ------------- 1. THE SECRETARY, COCHIN CORPORATION, CORPORATION OFFICE, ERNAKULAM. 2. STANDING COMMITTEE FOR APPEALS ON TAXATION, COCHIN CORPORATION, REPRESENTED BY ITS CHAIRMAN. 3. THE SUPERINTENDENT, ZONAL OFFICE OF COCHIN CORPORATION, EDAPPALLY. BY ADV. SRI.K.ANAND, SC, COCHIN CORPN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PIUS.C.KURIAKOSE, J. - - - - - - - - - - - - - - - - - - - - - W.P.(c).No.10011 OF 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of April, 2008 JUDGMENT A statement has been filed by the counsel for the Corporation resisting the prayers in the writ petition. But I feel that since the petitioner has attempted to file Ext.P3 appeal against the demand notice before the second respondent, it is not necessary that this court examines the merits of the claims/contentions. Learned counsel for the Corporation submits that it is statutorily necessary that the entire amounts claimed in the demand notice should be paid before the petitioner is allowed to prefer appeals. But since I prima facie find some merit in the contention that a portion of the claim is barred by limitation, I am of the view that on the circumstances which attend on this case, the second respondent should entertain Ext.P3 appeal if the petitioner pays a sum of Rs. 30,000/- towards the Corporation's demand. Under the above circumstances, the writ petition itself is disposed of issuing the following directions: WPC.No.10011/08 2 The second respondent will entertain Ext.P3 appeal from the petitioner if the same is accompanied by receipt against payment of Rs.30,000/- towards the amount demanded by the Corporation within ten days from today. Once Ext.P3 appeal is entertained, the second respondent will hear the petitioner and take a decision on all the contentions of the petitioner including the contention regarding limitation. PIUS.C.KURIAKOSE JUDGE sv. WPC.No.10011/08 2