IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN THURSDAY, THE 22ND OCTOBER 2009 / 30TH ASWINA 1931 WP(C).No. 28673 of 2009(D) -------------------------- PETITIONER(S): --------------- M.A.MEERAN PILLAI, TC NO.16/123,KRISHNAVILASAM ROAD, COTTON HILL,THIRUVANANTHAPURAM. BY ADV. SMT.S.JASMINE RESPONDENT(S): --------------- 1. CORPORATION OF THIRUVANANTHAPURAM, REP.BY ITS SECRETARY,CORPORATION OFFICE, PALAYAM,THIRUVANANTHAPURAM. 2. THE CHAIR PERSON, STANDING COMMITTEE FOR FINANCE AND TAXES, CORPORATION OF THIRUVANANTHAPURAM, CORPORATION BUILDING,PALAYAM,THIRUVANANTHAPURAM. 3. TRIBUNAL FOR LOCAL SELF GOVERNMENT INSTITUTIONS, REP.BY ITS SECRETARY, MEDICAL COLLEGE P.O.,THIRUVANANTHAPURAM. R1, R2 BY ADV.P.K.MANOJKUMAR, S.C. R3 BY GOVT. PLEDER SRI.I.V.PRAMOD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.28673 OF 2009 ------------------------------------------- Dated this the 22nd day of October, 2009 JUDGMENT The petitioner has filed a revision before the Tribunal for Local Self Government Institutions. The issue which is subject matter of that revision is property tax. According to the petitioner, the tribunal is erroneously insisting on production of tax receipts up to the current year because in terms of earlier orders and deposits made by the petitioner, amounts in excess of what is already due to the corporation have been remitted. This is not a matter for which the High Court should entertain a writ petition under Article 226 of the Constitution of India. If the petitioner has a case that due credits have not been given towards the tax account to ascertain whether there is any outstanding tax dues in terms of the order impugned before the tribunal, it is for the petitioner to file a detailed statement before the tribunal in support of his stand that no amount is due to be paid to sustain the revision. If that be so, the tribunal would be WPC.28673/09 Page numbers within jurisdiction to consider whether the petitioner has to pay any amount to sustain the revision and issue a judicial order after adjudicating on that issue, if the petitioner moves the tribunal for such relief. Having regard to the fact that the revision is yet to be numbered, the tribunal will make an earnest endeavour for expediting consideration of that issue. Learned counsel for the petitioner says that her client is seeking an interim relief from the tribunal. The question of condoning the delay in re-presenting the revision would also be considered by the tribunal. The writ petition is ordered accordingly. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.22/10.