IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 11TH JUNE 2009 / 21ST JYAISHTA 1931 WP(C).No. 28990 of 2004(A) -------------------------- PETITIONER(S): --------------- SALEENA SHAJI, ROSHNARA HOUSE, KARIYAVATTOM P.O., THIRUVANANTHAPURAM DISTRICT, PIN CODE-695 581. BY ADV. SRI.S.ABDUL RAZZAK RESPONDENT(S): --------------- 1. SREEKARIYAM GRAMA PANCHAYAT, REPRESENTED BY ITS PRESIDENT, SREEKARIYAM P.O., THIRUVANANTHAPURAM-695 017. 2. THE SECRETARY, SREEKARIYAM GRAMA PANCHAYAT, SREEKARIYAM P.O., THIRUVANANTHAPURAM-695 017. ADV. SRI.RAM MOHAN.G. FOR R2 SRI.G.P.SHINOD FOR R2 SRI.MANU V. FOR R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOCOPY OF RECEIPT DATED 24.9.1999 ISSUED FOR TAX REMITTED. EXT.P2 PHOTOCOPY OF PETITIONER'S APPEAL DATED 20.12.1999 EXT.P3 PHOTOCOPY OF THE FIRST RESPONDENT'S LETTER NO. A5-SP II-I/2002 DATED 26.12.2002 EXT.P4 PHOTOCOPY OF RR DEMAND NOTICE DATED 26.12.2002 ISSUED TO THE PETITIONER. EXT.P5 PHOTOCOPY OF JUDGMENT DATED 20.1.2004 IN WPC 21601/2003 EXT.P6 PHOTOCOPY OF REPLY LETTER NO. A5-SP II-I/2002 DATED 22.6.2004 RECEIVED FROM THE SECOND RESPONDENT. EXT.P7 PHOTOCOPY OF PETITIONER'S NOTICE DATED 1.7.2004 TO THE FIRST RESPONDENT. EXT.P8 PHOTOCOPY OF THE REPLY RECEIVED FROM THE 2ND RESPONDENT DATED 21.7.2004 EXT.P9 PHOTOCOPY OF THE APPEAL DATED 9.8.2004 TO THE FIRST RESPONDENT. EXT.P10 PHOTOCOPY OF THE REPLY LETTER NO. A5.SP II-1/02 DATED 13.9.2004. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 28990 OF 2004 -------------------------------------------- Dated this the 10th day of June, 2009 JUDGMENT Petitioner is challenging Ext.P10 order whereunder the Panchayath Secretary has informed the petitioner that appeal filed against the decision of the Finance Standing Committee is not appealable before the Panchayath Committee. It is further seen from Ext.P10 that if the petitioner's grievance is against the building tax assessed by the Secretary and confirmed in appeal by the Finance Standing Committee, petitioner can take up the matter before the Tribunal constituted for this purpose. I heard counsel appearing for the petitioner and standing counsel appearing for the Panchayath. Petitioner constructed a building in 1999-2000 and approached the Panchayath for numbering it. Secretary of the Panchayath directed the petitioner to remit Rs. 4860/- towards building tax for the residential building, which the petitioner remitted. According to the petitioner, payment of tax was only for the purpose of taking electricity connection, water connection, etc., and without payment of tax 2 Panchayath would not have numbered the building. After remitting the amount, petitioner filed appeal against fixation of tax at Rs. 4860/- per annum. Appeal was filed before the Finance Standing Committee of the Panchayath. Therafter petitioner approached this Court and obtained Ext.P5 judgment whereunder this Court directed the Standing Committee to hear the appeal filed by the petitioner. Standing Committee thereafter allowed the appeal by reducing the annual tax from Rs. 4860/- to Rs. 3066/-. Against this order petitioner filed another appeal before the Panchayath Committee which is turned down by Ext.P10. 2. Counsel for the petitioner contended that appeal filed by the petitioner before the Panchayath Committee is against the decision of the Panchayath Secretary. However, I am unable to accept this contention because pursuant to direction obtained from this Court vide Ext.P5 judgment, Panchayath Secretary informed the petitioner that determination of tax was subject matter of appeal before the Standing Committee which reduced the same to Rs. 3066/- including cess. Therefore the fact remains that there is a decision on merits by the 3 Standing Committee and relief was granted to the petitioner. Standing Committee is only a delegate of the Panchayath Committee and therefore further appeal from the decision of the Standing Committee will not lie to the Panchayath Committee. The contention of the petitioner that power of assessment of buildings to the Secretary and appeal to the Standing Committee was brought to the statute through amendment in 2003 only does not come to the rescue of the petitioner because the judgment was pronounced by this Court on 20.1.2004 and therefore the decision by the Standing Committee in appeal is perfectly in order. I find no ground to interfere with Ext.P10. Consequently WPC is dismissed. It is for the petitioner to seek remedy before the Tribunal as advised by the Panchayath Secretary, if the petitioner so desires. (C.N. RAMACHANDRAN NAIR) Judge kk 4