IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE PIUS C.KURIAKOSE MONDAY, THE 14TH JANUARY 2008 / 24TH POUSHA 1929 WP(C).No. 1520 of 2008(E) ------------------------- PETITIONER: ------------ P.K.SUDHAKARAN PILLAI, PARTNER, M/S.FASHION JEWELLERS, MAIN ROAD, KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENTS: ------------- 1. PANAYAM GRAMA PANCHAYATH, PERINAD P.O., KOLLAM - 691601, REPRESENTED BY ITS SECRETARY. 2. THE SECRETARY, PANAYAM GRAMA PANCHAYATH, PERINAD P.O., KOLLAM - 691 601. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PIUS C.KURIAKOSE, J. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ W.P.(C).No. 1520 of 2008 (E) ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Dated this the 14th day of January, 2008 J U D G M E N T I do not propose to go into the merits of the matter but Ext.P3 application appears to be maintainable in view of Rule 15 of the Kerala Panchayat Raj (Taxation, Levy and Appeal) Rules, 1996. The second respondent Secretary of the Panchayat is directed to take up Ext.P3 and consider the same in the light of the various grounds raised and to issue directions after hearing the petitioner at the earliest and at any rate within two months from the date of receipt of the copy of judgment. It is open to the Secretary of the Panchayat to issue notice to Surya Arts, Kureepuzha, before taking decision on Ext.P3. Till such time as final decision is taken on Ext.P3, coercive action for enforcement of Ext.P2 demand notice shall be kept in abeyance. The petitioner is directed to serve copy of this judgment to M/s. Surya Arts also as soon as they receive the same. PIUS C.KURIAKOSE, Judge ms