IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.S.R.BANNURMATH & THE HONOURABLE MR. JUSTICE A.K.BASHEER TUESDAY, THE 22ND SEPTEMBER 2009 / 31ST BHADRA 1931 WA.No. 2051 of 2009 --------------------- AGAINST THE JUDGEMENT IN WPC.20177/2009 Dated 20/07/2009 .................... APPELLANT/PETITIONER: -------------------------- AZAD RAHIM, AGED 58, S/O.A.A.RAHIM, MALIKAVEEDU, LAKSHMI NADA, KOLLAM. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: ---------------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TO GOVT.LOCAL SELF GOVERNMENT DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. THE KOLLAM CORPORATION, REP.BY ITS SECRETARY, KOLLAM P.O., KOLLAM DISTRICT. 3. THE STANDING COMMITTEE FOR TAXES, KOLLAM CORPORATION, KOLLAM DISTRICT. R1 BY SENIOR GOVT. PLEADER, SRI.BENJAMIN PAUL. R2 & R3 BY SRI.M.K. CHANDRAMOHAN DAS, SC. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.R. Bannurmath, C.J. & A.K. Basheer, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.A.No. 2051 OF 2009 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of September, 2009 JUDGMENT S.R.Bannurmath, C.J. Challenging the order of the learned Single Judge dated 20.07.09 dismissing the writ petition solely on the ground of availability of alternate relief, the present appeal is filed. 2. The petitioner/appellant has challenged Ext.P8, the demand notice issued by the respondent Corporation asking him to pay a sum of Rs.6,07,754/- towards the property tax arrears to be due from him for the periods 1995-96 to 2004-05. The main contention of the appellant/petitioner in this regard is that no assessment order has been passed and when he had applied under the Right to Information Act to furnish him copy of the relevant assessment order and other documents, he was informed as per Annexure-E that such details are not available with the Corporation. WA No.2051 of 2009 -:2:- 3. We fail to understand, if no such assessment order is passed, then on what basis the present demand notice has been issued. It is also brought to our notice that the order passed by the Council is also as vague as it can be without any application of mind and as such in spite of the availability of alternate relief by way of appeal as noted by the learned Single Judge, we deem it proper to set aside the demand notice as well as the appellate order passed by the 3rd respondent and further steps to be taken in this regard and remit back the matter to the Corporation to consider afresh the assessment after giving opportunity to the petitioner/appellant to put forth his case as contended in the writ petition as well as in the appeal, subject to his depositing a sum of Rs.3 lakhs within one month from today. If such amount is deposited, the Corporation shall take steps to reconsider the entire matter of assessment after giving opportunity of hearing to the appellant and pass appropriate orders within four weeks thereof. WA No.2051 of 2009 -:3:- 4. It is made clear that the payment now directed to be made is without prejudice to the appellant's contentions and if it is found that he is bound to pay arrears, the same shall be adjusted towards the sum due. With this observation the Writ Appeal stands allowed. S.R. Bannurmath, Chief Justice. A.K. Basheer, Judge. ttb/vku.