IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 8TH APRIL 2009 / 18TH CHAITHRA 1931 WP(C).No. 12266 of 2009(C) -------------------------- PETITIONER(S): --------------- SIVANANDA YOGA VEDANTA DHANWANTHARI ASHRAM, REP. BY ITS DIRECTOR, SWAMY SIVASWAROOPANANDA, NEYYARDAM, TRIVANDRUM. BY ADV. SRI.S.M.PREM SMT.K.P.SANTHI SRI.S.S.HUSSAIN RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT DEPARTMENT, SECRETARIAT, TRIVANDRIM. 2. CHAIRMAN, STANDING COMMITTEE FOR APPEALS ON TAXATION, COFRPORATION OF THIRUVANANTHAPURAM, THIRUVANANTHAPURAM. 3. SECRETARY, CORPORATION OF THIRUVANANTHAPURAM. 4. CORPORATION OF THIRUVANANTHAPURAM, REP. BY ITS SECRETARY, THIRUVANANTHAPURAM. BY ADV. SRI. P.K. MANOJ KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2009, THE COURT, ON THE SAME DAY, DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W. P (C) No. 12266 of 2009 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th April, 2009. J U D G M E N T The petitioner claims to be an institution in respect of whose buildings, exemption from payment of property tax is allowable. However, by Ext. P1, property tax has been assessed on the petitioner's building. The petitioner has filed an appeal against the assessment with a stay petition, which is not being entertained on the ground that the petitioner has not paid the tax demanded, which is a condition precedent for entertaining the appeal. The petitioner's contention is that under sub-section (3) of Section 509 of Kerala Municipality Act, the Chairperson has the power to order stay of operation of any notice or order or other proceedings on which the appeal is filed under Section 509. Therefore, the petitioner seeks a direction to the 2nd respondent to consider the appeal as well as the stay petition. 2. I have heard the learned standing counsel appearing for respondents 3 and 4 also. 3. Sub-section (11) of Section 509 reads thus: “509. Appeal and Revision:- xx xx xx (11) No appeal or revision shall be filed against the levy of tax, if the tax shown in the demand notice has not been paid.” That sub-section makes it abundantly clear that an appeal and revision in respect of levy of tax is maintainable only if tax shown in the demand notice has been paid. As far as sub-section (3) is concerned, that relates to appeals against notice, order or other proceedings in respect of matters other than levy of tax . Sub-section (11) specifically deals with appeals against levy of tax. As between W.P.C. No. 12266/09 -: 2 :- the general provision in sub-section (3) and the special provision in sub-section (11), sub-section (11) would prevail. Therefore, the appeal filed by the petitioner would be maintainable only if the petitioner pays the tax demanded. Therefore, there is no merit in the writ petition and accordingly, the same is dismissed. Sd/- S. Siri Jagan, Judge. Tds/ [true copy] P.S to Judge.