IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 18TH JUNE 2009 / 28TH JYAISHTA 1931 WP(C).No. 6013 of 2005(N) ------------------------- PETITIONER(S): --------------- K.RAMANATHAN, PADMA VIHAR,P.O.VALAPPAD, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER K.NANDAKUMAR,PADMA VIHAR,P.O.VALAPPAD. BY ADV. SRI.PHILIP T.VARGHESE SRI.THOMAS T.VARGHESE RESPONDENT(S): --------------- 1. NATTIKA GRAMA PANCHAYAT, REPRESENTED BY ITS SECRETARY, TRIPRAYAR,VALAPPAD P.O.,THRISSUR. 2. THE PANCHAYAT STANDING COMMITTEE, NATTIKA GRAMA PANCHAYAT,TRIPRAYAR, VALAPPAD P.O.,THRISSUR,REPRESENTED BY ITS CHAIRMAN. 3. THE DEPUTY DIRECTOR OF PANCHAYAT, THRISSUR. ADV. SRI.S.P.ARAVINDAKSHAN PILLAY FOR R1 & R2 SMT.N.SANTHA FOR R1 & R2 SRI.K.A.BALAN FOR R1 & R2 SRI.PETER JOSE CHRISTO FOR R1 & R2 R3 BY G.P. SRI. P.K. RAVIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE POWER OF ATTORNEY EXECUTED BY THE PETITIONER IN FAVOUR OF MR. K. NANDAKUMAR DATED 26.7.2001 EXT.P2 TRUE COPY OF NOTICE ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 12.7.2002 EXT.P3 TRUE COPY OF ORDER PASSED BY THE FIRST RESPONDENT DATED 14.8.2002 EXT.P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 16.8.2002 EXT.P5 TRUE COPY OF NOTICE ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 31.8.2002 EXT.P6 TRUE COPY OF ORDER PASSED BY THE FIRST RESPONDENT DATED 7.10.2002 EXT.P7 TRUE COPY OF MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT DATED 16.11.2002 EXT.P8 TRUE COPY OF THE RECEIPT ISSUED BY THE FIRST RESPONDENT DATED 24.10.2002 EXT.P9 TRUE COPY OF THE NOTICE ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 27.10.2004 EXT.P10 TRUE COPY OF MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 29.10.2004 EXT.P11 TRUE COPY OF THE ORDER PASSED BY THE THIRD RESPONDENT DATED 13.8.2004 RESPONDENTS' EXHIBITS: EXT.R1(a) TRUE COPY OF THE RESOLUTION NO. 39/2001 DATED 31.10.2001 OF THE ; STANDING COMMITTEE FOR FINANCE OF THE FIRST RESPONDENT GRAMA PANCHAYATH THE SECRETARY OF THE GRAMA PANCHAYATH. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 6013 OF 2005 -------------------------------------------- Dated this the 18th day of June, 2009 JUDGMENT The challenge is against increase in building tax demanded by the Panchayath in respect of an auditorium. The original demand was for Rs. 3780/- per year which is increased to Rs. 13,500/- in the year 2002. Even though petitioner's case is that increase is almost three times the previous years' tax, it is a settled position that underassessment can be made up in the course of making quinquennial revision. On the face of it, I do not find the tax exhorbitant or unreasonable because it pertains to a building used as an auditorium let out on rental basis. Therefore W.P.C. is disposed of leaving freedom to the petitioner to raise objections in the next quinquennial revision. (C.N. RAMACHANDRAN NAIR) Judge kk 2