IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID THURSDAY, THE 18TH AUGUST 2011 / 27TH SRAVANA 1933 WP(C).No. 20797 of 2011(Y) -------------------------- PETITIONER: --------------- MOST.REV.DR.K.P.YOHANNAN, METROPOLITAN BISHOP, BELIEVES CHURCH & PRESIDENT AND MANAGING TRUSTEES OF GOSPEL FOR ASIA REP.THROUGH HIS POWER OF ATTORNEY HOLDER JACOB POTHEN, AGED 52 YEARS, S/O.SRI.T.K.POTHEN, THERADIYIL HOUSE, NIRANAM WEST P.O., THIRUVALLA, PATHANAMTHITTA, KERALA. BY ADV. MR.CHERIAN GEE VARGHESE MR.P.HARIDAS MS.S.SIKKY RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF LOCAL ADMINISTRATION, THIRUVANANTHAPURAM - 695 001. 2. THIRUVALLA MUNICIPALITY REPRESENTED BY ITS SECRETARY, THIRUVALLA - 685 101. GOVERNMENT PLEADER MR.ABDUL SALAM. ADV. MR.S.SUBHASH CHAND, SC.THIRUVALLA MUNICIPALITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20797 of 2011(Y) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: ORDER NO.CBSE/AFF/930508/EX-01636/0910/2009 DTD. 7.9.2009. EXT.P2: DEMAND NOTICE NO.49354 DTD. 24.5.2011. EXT.P3: REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE R2 DTD. 20.7.2011 RESPONDENTS' EXHIBITS: NIL // TRUE COPY // P.A TO JUDGE. HARUN-UL-RASHID, J. ------------------------ W.P.(C).No.20797 Of 2011 ---------------------- Dated this the 18th day of August, 2011. J U D G M E N T The writ petition is filed seeking to quash Ext.P2 and for other consequential reliefs. 2. According to the petitioner, the demand to assess the tax and demand notice to pay property tax are illegal proceedings. According to them the building in question referred to in Ext.P2 demand notice owned by Believers Church Residential School is an educational institution recognised by Central and State Governments and it is contended that the said building cannot be assessed for payment of property taxes and no property tax can be levied or collected from the petitioner. 3. It is pointed out that the assessment order and consequent demand are appealeable orders. The petitioner intend to prefer an appeal against the assessment orders. In the said circumstances, no relief can be granted to the petitioner at this stage. The writ petition is disposed of without prejudice to the right of the petitioner to prefer an appeal against the assessment ::2:: W.P.(C).No.20797 Of 2011 orders passed by the Municipality. The 2nd respondent shall issue a copy of the order of assessment pertaining to Ext.P2 demand notice for enabling the petitioner to prefer an appeal before the appellate forum within a period of ten days, if not already issued. HARUN-UL-RASHID, Judge. bkn/-