IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN MONDAY, THE 17TH AUGUST 2009 / 26TH SRAVANA 1931 WP(C).No. 23397 of 2009(T) ------------------------------------- PETITIONER(S): ----------------------- 1. ALL KERALA BUILDING OWNERS ASSOCIATION REGD. NO. K.18/08, PALA REPRESENTED BY ITS PRESIDENT, TOMY EAPEN, AGED 52 YEAR, S/O. LATE EAPEN J. ANCHERIL, ANCHERIL HOUSE, LALAM VILLAGE, KIZHATHADIYOOR KARA, PALA P.O., KOTTAYAM DIST. 2. A.J. KURIAKOSE, PUTHIYEDAM KELACHANDRA HOUSE, MUNDAKAYAM, KOTTAYAM DIST. BY ADV. MR.TOM JOSE (PADINJAREKARA) RESPONDENT(S): ----------------------------- 1. STATE OF KERALA, REP. BY ITS SECRETARY TO GOVT.,LOCAL SELF-GOVERNMENT DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DIRECTOR OF URBAN AFFAIRS, THIRUVANANTHAPURAM. 3. THE DIRECTOR OF PANCHAYATHS, THIRUVANANTHAPURAM. 4. KOTTAYAM MUNICIPALITY, KOTTAYAM, REPRESENTED BY ITS SECRETARY. 5. MUNDAKAYAM GRAMA PANCHAYATH, MUNDAKAYAM, KOTTAYAM, REP. BY ITS SECRETARY. R1 TO R3 BY GOVT. PLEADER MR.O.V.PRAMOD R4 BY ADVS. MR.SIBY MATHEW, MR.PHILIP J.VETTICKATTU, MR.B.PREMNATH (E) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.23397 of 2009-T = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 17th day of August, 2009. JUDGMENT The petitioners challenge Exts.P2 and P3 Government Orders issued relating to revision of property tax. Those orders stand stayed by this Court in different matters. Later, the Government have withdrawn those orders and directions have been issued to the Local Self Government Institutions to recover property tax only under the existing laws. I do not, therefore, find any ground to entertain this writ petition. It is unnecessary in view of G.O.(Ms)No.140/2009/LSGD dated 22.7.2009 issued freezing Exts.P2 and P3 until further orders. The petitioners, however, tried to project yet another case. This is that the revision of property tax should have a nexus to the fair rent WP(C)23397/09 -: 2 :- that may be fixed in terms of Act 2/65. The controversies pending in different Courts relating to the rights and the power to fix fair rent under Act 2/65, though projected by the petitioners, are irrelevant for the issue in hand since even the provisions of Act 2/65 have essentially no bearing on the regulatory provisions governing the fixation of property tax. Rental value for the purpose of property tax and fair rent for the purpose of Act 2/1965 cannot be mixed up to create a situation, in any manner, interfering with the legislative competence of the State to bring amendments to the imposition of property tax under the provisions of the Kerala Panchayat Raj Act or the Kerala Municipality Act. The writ petition fails. The same is accordingly dismissed. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/250809