IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 OP.No. 8667 of 2001(F) ---------------------- PETITIONER: ------------ M.C. MATHEW, MANAKKALAM HOUSE, HOUSE NO. 430, PANDANKARI P.O., EDATHUA. BY ADV. SRI.K.SURENDRA MOHAN RESPONDENTS: ------------- 1. EDATHUA PANCHAYAT, REPRESENTED BY THE SECRETARY, OFFICE OF THE EDATHUA PANCHAYAT, EDATHUA. 2. THE PRESIDENT, EDATHUA PANCHAYAT, DO.DO. 3. THE DEPUTY DIRECTOR OF PANCHAYATS, ALAPPUZHA. 4. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVT., GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R3 AND R4 BY GOVERNMENT PLEADER SMT. SMITHA R1 & R2 BY ADV. SRI.P.VINODKUMAR THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 13867B OF 2001 IN OP 8667 OF 2001 DISMISSED 23.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOSTAT COPY OF RECEIPT DATED 24.9.80 ISSUED BY THE PANCHAYAT. EXT.P2 PHOTOSTAT COPY OF BILL DATED 16.6.83 ISSUED BY THE FIRST RESPONDENT. EXT.P3 PHOTOSTAT COPY OF BILL DATED 16.6.83 ISSUED BY THE FIRST RESPONDENT. EXT.P4 PHOTOSTAT COPY OF TABULATED STATEMENT SHOWING THE TAX LEVIED ON VARIOUS BUILDINGS BY THE FIRST RESPONDENT. EXT.P5 PHOTOSTAT COPY OF JUDGMENT DATED 19.7.1989 OF THE HIGH COURT OF KERALA IN WA NO.649 OF 1988 EXT.P6 PHOTOSTAT COPY OF NOTICE DATED 14.6.1990 PUBLISHED BY THE FIRST RESPONDENT. EXT.P7 PHOTOSTAT COPY OF G.O.NO. 48521/L2/91/TV DATED 5.1.1993 EXT.P8 PHOTOSTAT COPY OF JUDGMENT DATED 26.3.1998 OF THE HIGH COURT OF KERALA IN WA 1450 OF 1997 EXT.P9 PHOTOSTAT COPY OF ORDER DATED 5.11.99 OF THE THIRD RESPONDENT. EXT.P10 PHOTOSTAT COPY OF ORDER OF THE FOURTH RESPONDENT DATED 3.10.2000 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO.8667 OF 2001 -------------------------------------------- Dated this the 23rd day of May, 2008 JUDGMENT Petitioner is challenging property tax assessment made by the Panchayat confirmed by Ext.P10 order by the Government in revision. According to the petitioner, petitioner has a small house and a shed attached thereto to store hay which is a cattle feed. However, it is seen from Ext.P10 government order that petitioner has a hotel building consisting of several rooms. If what is stated in court is correct, then obviously Ext.P10 is incorrect and the issue has to be decided afresh based on facts after verification. O.P. is accordingly disposed of vacating Ext.P10 with direction to the Secretary of the Panchayat to conduct local inspection of the building and assess the same based on location of the site, rent if any charged, etc. after issuing notice to the petitioner. Petitioner will produce a copy of this judgment before the Secretary of the Panchayat for compliance. (C.N. RAMACHANDRAN NAIR) Judge kk 2