IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 15TH OCTOBER 2008 / 23RD ASWINA 1930 WP(C).No. 30243 of 2008(A) -------------------------- PETITIONER(S): --------------- 1. K.A.JOSEPH, AGED 60 YEARS, S/O.ANTONY, KANDATHIL HOUSE, ANICKADU P.O.KOTTAYAM DISTRICT. 2. ABEY JOSEPH, AGED 31 YEARS, S/O.JOSEPH K.A. KANDATHIL HOUSE, ANICKADU P.O. KOTTAYAM DISTRICT. BY ADV. SRI.JOY GEORGE SMT.PRAICY JOSEPH RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVT.SECRETARIAT, TRIVANDRUM. 2. THE SECRETARY, LOCAL ADMINISTRATION DEPARTMENT (R.D), GOVT.SECRETARIAT TRIVANDRUM. 3. KOTTAYAM MUNICIPALITY, REPRESENTED BY ITS SECRETARY, KOTTAYAM. 4. THE MUNICIPAL CHAIRMAN, KOTTAYAM. GOVERNMENT PLEADER SMT. K.R. DEEPA. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ------------------------------------ W.P.(C)No.30243 OF 2008 ---------------------------------------- Dated this the 15th day of October, 2008 JUDGMENT The petitioners seek implementation of Ext.P7 Government Order, whereby the Government has decided to bring in amendments to the rules for assessment of building tax in Panchayats. However, I find that in Ext.P7 itself, the Government had stated that appropriate amendments to the Panchayat Raj Act, Rules and the Municipalities Act would be made in accordance with Ext.P7. However admittedly such amendments in accordance with Ext.P7 have not yet been carried out. Since the assessment of property tax is as per the Kerala Panchayat Raj Act and the Kerala Municipalities Act, without making appropriate amendments as contemplated in Ext.P7, such revised assessment procedure cannot be implemented. If I direct implementation of Ext.P7 that would amount to directing enactment of a legislation, for which this Court has no powers, W.P.(c)No.30243/08 2 which is the settled law. Therefore, without prejudice to the right of the petitioners to take up the matter of implementation of Ext.P7 with the 1st respondent, this writ petition is disposed of. S. SIRI JAGAN, JUDGE Acd