IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE PIUS C.KURIAKOSE WEDNESDAY, THE 6TH FEBRUARY 2008 / 17TH MAGHA 1929 WP(C).No. 4402 of 2008(Y) ------------------------- PETITIONER: ------------ VISWANATHAN, S/O. LATE VIJAYARANGA REDDIAR, AGED 64 YEARS, JERUSALEM, NEAR RAILWAY STATION, PUNALUR (MANAGING PARTNER AND LICENSEE, MANGALYA TEXTILES, HOSPITAL JUNCTION, NATIONAL HIGHWAY ROAD, PUNALUR-691305) BY ADV. SRI.R.SURAJ KUMAR SMT.GEETHA P.MENON RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF KERALA, DEPARTMENT OF LOCAL SELF GOVERNMENT INSTITUTIONS, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SECRETARY, PUNALUR MUNICIPALITY, PUNALUR-691 305. 3. P. NABEEZA BEEVI, THAJU MANZIL, POLAYATHODU P.O., KOLLAM. 4. K.P. KHADIJA BEEVI, T.C.NO.3/1783, PATTOM P.O., THIRUVANANTHAPURAM. 5. JAMEELA BEEVI, DOOR NO.49, BLOCK AB, ANNA NAGAR, P.O., CHENNAI, TAMIL NADU. 6. P. RAHIYANATH BEEVI, MADATHINGAL VEEDU, CIVIL STATION WARD, VELLAKKINAR P.O., ALAPPUZHA. BY G.P. SRI.K.J.MUHAMMED ANZAR SC SRI.KRISHNA MANI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PIUS C. KURIAKOSE, J. ---------------------------------- W.P.(C) NO. 4402 of 2008 ---------------------------------- Dated this the 6th day of February , 2008 JUDGMENT Sri.B.Krishna Moni, the learned Standing Counsel takes notice on behalf of the Municipality in this Writ Petition. The petitioner, who is in occupation of a building which belonged originally to the predecessor- in- interest of respondents 3 to 6, is aggrieved by Exts.P2, P4, P5 and P8 demands made on him for for recovering arrears towards property tax for the building. The demands cover a period of 11 years. One of the contentions raised by the petitioner is that a substantial portion of the demand is barred by limitation. The petitioner has a further case that primarily it is the obligation of the landlords to pay the property tax and in Ext.P9 the landlords themselves have expressed their willingness to pay the property tax. The petitioner has filed a representation before the Secretary of the Municipality as Ext.P6 pointing out all these aspects. 2. Having considered the rival submissions addressed at the bar, the averments in the Writ Petition and the various exhibits produced along with this Writ Petition, I am of the view that the Secretary of the WPC No.4402/2008 2 Municipality should be directed to consider Ext.P6 as well as Ext.P9 simultaneously. Such a direction, in my opinion, is to be conditional upon the petitioner paying a sum of Rs.10,000/- without prejudice to his contention against Ext.P5 demand, since there cannot be any serious dispute that the property tax payable for the immediately past three years is not barred by limitation. The Writ Petition, accordingly, will stand disposed of issuing the following directions: i). 2nd respondent is directed to take up Ext. P9 representation submitted by the party respondents as well as Ext.P6 representation submitted by the petitioner simultaneously, hear the petitioner and the party respondents on those representations and take a correct decision on both the representations in the light of the various grounds raised in this Writ Petition. Decision, as directed above, shall be taken by the 2nd respondent at his earliest and at any rate within six weeks of receiving a copy of this judgment together with a copy of this Writ Petition. ii). In the meanwhile, the 2nd respondent is directed to keep in abeyance all coercive action for recovering the amounts mentioned in Ext.P5 from the petitioner. Iii). Both the above directions will be a conditional upon the petitioner remitting a sum of Rs.10,000/-(Rupees Ten Thousand) WPC No.4402/2008 3 without prejudice to his contentions in this case towards Ext.P5 demand within one month from today. If remittance is not made as directed, the Writ Petition will stand dismissed. PIUS C. KURIAKOSE, JUDGE. dpk