IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 9TH APRIL 2010 / 19TH CHAITHRA 1932 WP(C).No. 12959 of 2010(T) -------------------------- PETITIONER(S): ---------------------- M/S.IDEA MOBILE COMMUNICATIONS LTD., SECOND FLOOR, MERCY ESTATE, RAVIPURAM, COCHIN-682 015 REPRESENTED BY ITS SENIOR MANAGER SRI.RAMACHANDRAN.C. BY ADV. SRI.SANTHOSH MATHEW SRI.SATHISH NINAN SRI.ARUN THOMAS SRI.JENNIS STEPHEN RESPONDENT(S): ----------------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY, DEPARTMENT OF LOCAL SELF GOVERNMENT GOVERNMENT, THIRUVANANTHAPURAM. 2. DEPARTMENT OF URBAN AFFAIRS, STATE OF KERALA, REPRESENTED BY ITS DIRECTOR SECRETARIAT, THIRUVANANTHAPURAM. 3. SECRETARY, THIRUVALLA MUNICIPALITY, THIRUVALLA. GOVT.PLEADER SMT.K.R.DEEPA SRI.S.SUBHASH CHAND, SC FOR MUNICIPALITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ================ W.P.(C) NO. 12959 OF 2010 (T) ===================== Dated this the 9th day of April, 2010 J U D G M E N T Petitioner is aggrieved by the demand made by the respondent Municipality for property tax in respect of a mobile tower installed by them. 2. Although several contentions have been raised by the petitioner challenging the levy and demand, having regard to the fact that under the Kerala Municipality Act itself, it is open to the petitioner to pursue the appellate remedies, I do not think it necessary that this Court should adjudicate the respective contentions atleast at this stage. In view of the above, I dispose of this writ petition leaving it open to the petitioner to pursue the appellate remedies against the impugned demand. However, in order to enable the petitioner to move the appeal before the Appellate Authority, it is directed that coercive action pursuant to Ext.P1 demand notice will be kept in abeyance for a period of three weeks from today. ANTONY DOMINIC, JUDGE Rp