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. 37257 of 2004(I) -------------------------- PETITIONER(S): --------------- 1. K.G.GEORGE, KANNARAYIL HOUSE, MALAYALAPPUZHA ERAM P.O. PATHANAMTHITTA. 2. ELSY RAJAN, THANNIMOOTTIL HOUSE, VADASSERIKKARA P.O. PATHANAMTHITTA. 3. SAKEER.S. A.M.HOUSE, KADAKKAD, PANALAM P.O. 4. GEORGE MATHEW, PALLIATHU HOUSE, VADASSERIKKARA. 5. GEROGE VARGHESE.P. MALAYATOOR PALLIATHU HOUSE, VADASSERIKKARA. 6. C.N.RAJAN, CHEMPARATHI VILAYIL, VADASSERIKKARA. 7. THOMAS MATHEW, MULLASSERIL, VADASSERIKKARA. 8. ABY.T.MATHEW, THAZHATHILLATHU, VADASSERIKKARA P.O. 9. V.S.VALSARAJAN, VALIYAMALAYIL, KARIMAYAM P.O. CHITTAR. 10. JAYAKUMAR P.G. PADINJARE PUTHUSSERIL, VADASSERIKARA. 11. P.P.VARGHESE, PLANTODATHIL, VADASSERIKKARA. 12. SAM ABRAHAM, MUNDAPLACKAL, VADASSERIKKARA. 13. P.C.GEORGE, PARAYIL, VADASSERIKKARA. 14. SAM ABRAHAM, MUNDAKULATHU, VADASSERIKKARA. 15. P.T.KURUVILA, PARUMALAYIL, MANDIRAM P.O. RANNY. 2 16. P.S.MOHAMMED, SHERIN SUPER MARKET, VADASSERIKKARA. 17. GEORGE MATHEW, KULATHINKAL, VAYALATHALA P.O. 18. N.K.THOMAS, MEEZHIPERUMATHU, CHAMKULANJI,P.O. VADASSERIKKARA, RANNY. BY ADV. SRI.V.PHILIP MATHEW RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY THE SECRETARY, LOCAL SELF GOVERNMENT DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE VADASSERIKKARA GRAMA PANCHAYATH, REP. BY ITS SECRETARY, VADASSERIKKARA P.O. PATHANMTHITTA DISTRICT. 3. THE JOINT SECRETARY, LOCAL SELF GOVERNMENT (L) DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1 AND R3 BY G.P. SRI. P.K. RAVIKRISHNAN ADV. SRI.V.BHASKARAN PILLAI FOR R2 SMT.S.LEELA FOR R2 SRI.B.VINOD FOR R2 SRI.H.JOSH FOR R2 SMT.V.JISHA RANI FOR R2 SRI.S.VASUDEVAN FOR R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 APPENDIX PETITIONERS' EXHIBITS: EXT.P1 SERIES TRUE COPIES OF DEMAND NOTICES SENT TO PETITIONERS 1 TO 13. EXT.P2 SERIES: TRUE COPY OF TWO MEMORANDAUM OF APPEALS FILED BY TWO AMONG THE PETITIONERS ALONG WITH COVERING LETTERS TO THE SECOND RESPONDENT. EXT.P3 TRUE COPIES OF REPRESENTATIONS ALONG WITH THE COVERING LETTERS SUBMITTED BY THE PETITIONERS TO THE FIRST RESPONDENT. EXT.P4 TRUE COPY OF INTERIM ORDER DATED 18.1.2002 IN CMP 3574 OF 2002 IN OP 2074 OF 2002 V PASSED BY THIS HON'BLE COURT. EXT.P4(A) TRUE COPY OF JUDGMENT IN OP 2074 OF 2002 V DATED 1.7.2002 PASSED BY THIS HON'BLE COURT. EXT.P5 TRUE COPY OF LETTER DATED7.8.2004 FROM L. VALSALA DEVI, UNDER SECRETARY FOR SECRETARY TO GOVT. LOCAL SELF GOVT. (L) DEPARTMENT TO THE PETITIONERS. EXT.P6 TRUE COPY OF G.O. (ORDINARY) NO. 4244/04 LSGD TVM DATED 2.12.2004 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 37257 OF 2004 -------------------------------------------- Dated this the 18th day of June, 2009 JUDGMENT Petitioners are challenging demand of profession tax for the years 1998-99 and 1999-2000. Even though the matter is pending in this Court for the last five years, no counter affidavit is filed by the Panchayath. In any case I do not think the case should be kept pending any longer. While the case of the petitioners is that demand is not in accordance with Rules, counsel for the Panchayath submitted that profession tax is demanded based on the income of the petitioners, as required under Rule 3 of the Kerala Panchayath Raj (Profession Tax) Rules. Rule 6 provides for determination of income for the purpose of computation of tax liability. Since individual orders are not served by the Panchayath and Panchayath has not filed any statement or affidavit in this Court, I dispose of the WPC directing the Secretary of the Panchayath to issue individual orders demanding profession tax from all the petitioners within a period of one month from the date of receipt 2 of a copy of this judgment. Petitioners will furnish registration certificate issued under the KVAT Act, assessment orders under the Act and also copies of income-tax returns acknowledged by the assessing officer for the purpose of assessment, etc. Interim order granted by this Court against recovery will remain in force until the Secretary determines the tax liability not only for the years in question but also for subsequent years. If any of the petitioners is not registered under the KVAT Act or not filing income tax returns, they can furnish details of turnover and income, and it is open to the Secretary of the Panchayath to conduct enquiry about the correctness of the statement of such petitioner with regard to turnover and income and determine the tax liability. W.P.C. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3