IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN THURSDAY, THE 30TH JULY 2009 / 8TH SRAVANA 1931 WP(C).No. 20665 of 2009(C) -------------------------- PETITIONER(S): --------------- 1. V.P.THOMAS, VETTUKALLEL, KONATTUKADAVU ROAD, NEAR MARKET, PALA. 2. SHIBU PETER, VETTUKALLEL, EDANAD POST, PALA. BY ADV. SRI.B.KRISHNA MANI RESPONDENT(S): --------------- THE SECRETARY, PALA MUNCIPALITY, PALA. BY SRI. V.M. KURIAN, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P. (C) No. 20665 OF 2009 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of July, 2009 J U D G M E N T The petitioner challenges the demand for remittance of disputed tax for consideration of revisions. The fact remains that there is no final decision against which the petitioners have filed any revision. The proposal for tax fixation also indicated that they could file revision against it. That is why a revision happened to be filed. Going by the law, the petitioners are entitled to be heard in relation to the fixation of tax. 2. The learned counsel for the respondent, Municipality, in my view, quite fairly, states that what the petitioners have filed as a revision could be treated as objection to the proposal regarding the fixation of tax and the matter disposed of, accordingly. Let this be done after giving the petitioner an opportunity of hearing. The insistance for payment of tax, as fixed provisionally, will not continue to WPC. No. 20665 OF 2009 : 2 : operate till final orders are issued and the petitioner will be entitled to seek appropriate statutory remedies in terms of law against any bill that may be raised after hearing. Writ petition ordered accordingly leaving open all other contentions. (THOTTATHIL B. RADHAKRISHNAN, JUDGE) jma