IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 8TH SEPTEMBER 2009 / 17TH BHADRA 1931 WP(C).No. 25398 of 2009(T) -------------------------------------- PETITIONER: ------------------- J.MADHAVAN NAIR, AGED 57 YEARS, S/O. LATE KESAVAN NAIR, RESIDING AT PULIMOOTTIL HOUSE, NO.14/400, THOLIKODU.P.O., PUNALUR, KOLLAM DISTRICT. BY ADVS. MR.MOHAN JACOB GEORGE, SMT.P.V.PARVATHI, SMT.REENA THOMAS, MR.L.RAM MOHAN. RESPONDENTS: ------------------------ 1. PUNALUR MUNICIPALITY, REP. BY ITS SECRETARY, PUNALUR. 2. FINANCE STANDING COMMITTEE, MUNICIPAL COUNCIL, PUNALUR MUNICIPALITY. 3. SECRETARY, PUNALUR MUNICIPALITY. R1 TO R3 BY MR. B. KRISHNAMANI, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/09/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. THOTTATHIL B.RADHAKRISHNAN, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No. 25398 of 2009 =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 8th day of September, 2009 JUDGMENT The petitioner states that a building constructed by him was assigned temporary building No.57A and later permanent building No.400. According to him, he challenged the assessment of the building to the property tax, following which Ext.P4 series of tax receipts were issued collecting tax from him for building bearing No.400. The petitioner pleads that the Municipality has now totally forgone the remittance made towards building No.400 and has treated that numbering is nonest, resultantly, requiring the petitioner to make payment of property tax afresh on account of temporary building No.57A. He is aggrieved by the consequential action for recovery, including as against movables in the building. I am clear in my mind that the situation is one where the authorities have to look into the assessment register and have proper assessment of the remittance already made by the petitioner. This has to be done by looking into all relevant materials with the notice to the petitioner. He shall appear before the Secretary for appropriate proceedings. W.P.(C) No. 25398/09 2 2. To attain the aforesaid, all further proceedings against the petitioner will stand suspended and the Secretary of the Municipality will take up the case of the petitioner on the basis of a comprehensive representation that he will make within a period of two weeks from now and give the petitioner an opportunity of hearing, showing to him the relevant books and records of the Municipality. He will also be permitted to appropriately cure defect, if any, noted. The Secretary will conclude on the matter, after adverting to and considering all relevant materials and shall issue an order stating reasons. Let this will be done within three months from the date of receipt of a copy of this judgment. Until such decision is taken and communicated to the petitioner, all further proceedings against him will stand suspended. The petitioner’s request that his building should be numbered as building No.400 shall also be considered by the Secretary. This writ petition is ordered accordingly. THOTTATHIL B.RADHAKRISHNAN, JUDGE. mn.