IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE PIUS C.KURIAKOSE THURSDAY, THE 28TH FEBRUARY 2008 / 9TH PHALGUNA 1929 WP(C).No. 6910 of 2008(V) ------------------------- PETITIONER: ------------ M.MERCY, PANCHAMI, THIRUPURAM P.O., THIRUVANANTHAPURAM DIST. BY ADV. SRI.N.MAHESH RESPONDENTS: ------------- 1. THE SECRETARY, THIRUPURAM GRAMA PANCHAYAT, THIRUPURAM, THIRUVANANTHAPURAM DIST. 2. A.RAJENDRAN, SANTA CRUZ NIVAS, PUTHENKADA, THIRUPURAM, NEYYATTINKARA, THIRUVANANTHAPURAM. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PIUS.C.KURIAKOSE, J. - - - - - - - - - - - - - - - - - - - - - W.P.(c).No. 6910 OF 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of February, 2008 JUDGMENT In this writ petition filed under Article 226 of the Constitution, petitioner who is the owner of a building within the area of the first respondent Panchayat challenges Ext.P2 order cum notice of assessment of property tax issued by the Panchayat. Ext.P2 refers to Ext.P1 order of the Ombudsman for Local Self Government Institutions. On going through Ext.P1, it is seen that under that order the Honourable Ombudsman turned down the complaint to a considerable extent and only recorded the stand of the Panchayat that steps have been taken for realising the property tax for the period from 01/04/2005. Now the petitioners case is that the building was completely constructed only in the year 2006 and therefore the obligation to pay property tax will arise only from 01/04/2006. I dispose of the writ petition relegating the petitioner to statutory remedies on Ext.P2. In the appeal to be preferred by the petitioner WPC.No.6910/08 2 against Ext.P2, he is permitted to take a ground regarding the point of time when the construction of the building was completed. I am inclined to grant such permission since it appears from Ext.P2 that the issue was not considered and decided by the Ombudsman who has only recorded the statement filed by the Panchayat. The petitioner shall implead the second respondent also as respondent in the proceedings which may be initiated against Ext.P2. The petitioner is directed to make payment of the amounts demanded under Ext.P2 without prejudice to his contentions in the prospective appeal. PIUS.C.KURIAKOSE JUDGE sv. WPC.No.6910/08 2