IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 4TH FEBRUARY 2010 / 15TH MAGHA 1931 WP(C).No. 3746 of 2010(P) ------------------------- PETITIONER(S): ----------------------- 1. V.V.ALOSIOUS,41/3059 E,CHITTOOR ROAD, KOCHI-18. 2. CYRIL XAVIER,41/3059 A,B,C & D, CHITTOOR ROAD,KOCHI-18. BY ADV. SRI.S.SREEKUMAR SRI.P.MARTIN JOSE RESPONDENT(S): -------------------------- 1. THE TRIBUNAL FOR LOCAL SELF GOVERNMENT INSTITUTIONS,TRIVANDRUM. 2. THE SECRETARY,CORPORATION OF KOCHI, KOCHI. SRI.C.M.SURESH BABU, SC FOR CORPN. SRI.S.RAMESH BABU THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ================ W.P.(C) NO. 3746 OF 2010 (P) ===================== Dated this the 4th day of February, 2010 J U D G M E N T The challenge in this writ petition is against Ext.P11, an order passed by the Tribunal for Local Self Government Institutions returning Ext.P8 revision filed by the petitioners against Ext.P7 appellate order passed by the Council of the Corporation of Kochi, for the reason that petitioners have not remitted the building tax dues and that the Tribunal did not have the power to dispense with that requirement of remittance of tax. 2. Revision is filed under Section 509(8) of the Kerala Municipality Act. Section 509(11) provides that no revision shall be filed against the levy of tax, if the tax shown in the demand notice has not been paid. There is no provision in the Act enabling the Tribunal to dispense with the aforesaid requirement. Even according to the petitioners, towards Ext.P4 demand notice served on them, they have remitted only 50% of the amount so far. If that be so, there is non compliance of Section 509(11), and consequently, the view taken by the Tribunal in Ext.P11 cannot be faulted. WPC 3746/10 :2 : 3. At this stage, counsel for the petitioners submits that they may be given some time to comply with the requirement of remittance as per Section 509(11) and re-present the revision. Taking into account this submission, it is directed that if the petitioners remit the tax due within two weeks from today and re- present the revision, that will be entertained by the Tribunal. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE Rp