IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 20TH JUNE 2008 / 30TH JYAISHTA 1930 WP(C).No. 13667 of 2008(B) -------------------------- PETITIONER: -------------- SIMU FRANCIS, AGED 26 YEARS, S/O.GRACY FRANCIS, PEEDIYAKKAL HOUSE, KANDAKADAVU P.O. BY ADV. SRI.S.VINOD BHAT RESPONDENT: --------------- SECRETARY, NARAKKAL GRAMA PANCHAYATH, NARAKKAL. BY ADV. SRI.S.SREEKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.13667/08 APPENDIX PETITIONER'S EXHIBITS EXT.P1: TRUE COPY OF THE LETTER DT.3/4/2008 SENT BY THE PETITIONER TO THE RESPONDENT. EXT.P2: TRUE COPY OF THE REPLY DT.16/4/2008 SENT BY THE RESPONDENT TO THE PETITIONER. //TRUE COPY// P.S. TO JUDGE ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = = W.P.(C) No. 13667 OF 2008 B = = = = = = = = = = = = = = = = = Dated this the 20th June 2008 J U D G M E N T The challenge in this writ petition is against Ext. P2. 2. Ext. P2 is a communication issued by the respondent to the petitioner declining to accept building tax in respect of building No. II/47C. According to the Panchayat, there are two reasons. One is that the building is in the name of one Anie, wife of Ittoop and the other is that the building number has been cancelled for the reason that according to the Panchayat, the building is unsuitable for commercial purposes. 3. The fact that the building is in existence is fairly clear from Ext. P6. If that be so, when tax is offered to be paid, there is no reason for the Panchayat to decline its acceptance. However, if according to the Panchayat the building is not suitable enough and is in a dangerous condition it is always open to the Panchayat to exercise its statutory powers and the acceptance of tax shall be without prejudice to any such action. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-