IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER MONDAY, THE 14TH JULY 2008 / 23RD ASHADHA 1930 WA.No. 801 of 2004(A) -------------------------------------- AGAINST THE JUDGEMENT IN WPC.37515/2003 Dated 09/03/2004 .................... APPELLANT/PETITIONER: ------------------------------------- VIJAYA MOHAN, S/O.LATE SRI.N. MOHAN KUMAR, AGED 35 YEARS, ILLIKKULAM HOUSE, NEAR RAILWAY STATION, KAYAMKULAM. BY ADV. SRI.M.M.ABDUL AZIZ (SR.) SRI.M.A.ABDUL HAKHIM RESPONDENTS//RESPONDENTS: ----------------------------------------------- 1. KAYAMKULAM MUNICIPALITY, KAYAMKULAM REPRESENTED BY ITS SECRETARY. 2. SECRETARY, KAYAMKULAM MUNICIPALITY, KAYAMKULAM. 3. SECRETARY, GOVERNMENT OF KERALA, LOCAL ADMINISTRATION (B) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. R1 & R2 BY STANDING COUNSEL SRI.R.RAYA SHENOY. SRI.R.PRASANTH KUMAR SRI.R.SUDHIR SHENOI R3 BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 14/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ----------------------------------------------------- W.A.No.801 of 2004-A ---------------------------------------------- Dated, this the 14th day of July, 2008 JUDGMENT H.L.Dattu, C.J. This appeal is directed against the orders passed by the learned Single Judge in W.P.(C) No.37515 of 2003 dated 9th March, 2004. The learned Single Judge while rejecting the writ petition has permitted the petitioner to make deposit of the amounts demanded in Exts.P3 and P4 notices issued by the respondent Municipality. Further, the learned Single Judge has observed that after such payment if the appeal papers are re-presented, the appellate authority shall consider the appeal on merits. 2. While disposing of this writ appeal, we are not expressing any opinion on the merits or demerits of the petitioner's case. 3. Admittedly, the petitioner was before this Court, inter alia questioning the legality or otherwise of Exts.P3 and P4 demand notices issued by the respondent Municipality and Ext.P5 Government Order, inter alia directing the petitioner/appellant to pay the property tax as contemplated under the provisions of the Kerala W.A.No.801 of 2004 -2- Municipalities Act. 4. The petitioner, being aggrieved by the said demand notices had approached the first appellate authority, but had not paid the taxes demanded under Ext.P3 and P4 demand notices. Therefore, the first appellate authority had not entertained the appeal and had returned the appeal papers to the petitioner. 5. Aggrieved by the demand notices and the orders passed by the first appellate authority in returning the appeal papers to the petitioner, the petitioner was before this Court in W.P.(C) No.37515 of 2003. The learned Single Judge, being of the opinion that after paying the amounts demanded by the respondent Municipality under Exts.P3 and P4, the petitioner can file appropriate appeal before the first appellate authority. That has not been done in the instant case. In that view of the matter, we do not see any errors in the order passed by the learned Single Judge. Therefore, interference of the said order is not called for. Accordingly, the writ appeal is rejected. 6. However, we give liberty to the appellant/petitioner, if he so desires, to question the legality or otherwise of Exts.P3 and P4 by re-presenting the appeal within a month's time from today by depositing the entire amounts of tax demanded. If the appeal papers are W.A.No.801 of 2004 -3- re-presented, the first appellate authority will consider the same in accordance with law, untrammelled by the observations made by this Court while disposing of the writ petition. All the contentions of both the parties are left open. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS/DK.