IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 3RD JUNE 2009 / 13TH JYAISHTA 1931 WP(C).No. 36920 of 2003(T) -------------------------- PETITIONER(S): --------------- P. MADHAVAN, "LEELALAYAM", BEYPORE NORTH, KOZHIKODE-673 015. BY ADV. SRI.K.P.DANDAPANI, SENIOR ADVOCATE SRI.MILLU DANDAPANI RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRTARY TO GOVERNMENT, LOCAL-SELF GOVERNMENT DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. BEYPORE GRAMA PANCHAYAT, BEYPORE, KOZHIKODE DISTRICT, REPRESENTED BY ITS SECRETARY. 3. THE TAXATION STANDING COMMITTEE BEYPORE GRAMA PANCHAYAT, BEYPORE, KOZHIKODE DISTRICT, REPRESENTED BY ITS CHAIRMAN. ADV. SRI.P.V.KUNHIKRISHNAN FOR R2 GOVERNMENT PLEADER SRI. P.K. RAVIKRISHNAN FOR R1 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOSTAT COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT ON 8.12.1998 EXT.P2 PHOTOCOPY OF COMMUNICATION DATED 28.2.99 RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT REFERRED TO IN THE WRIT PETITION. EXT.P3 PHOTOCOPY OF MEMORANDUM OF APPEAL SUBMITTED BY THE PETITIONER BEFORE THE DEPUTY DIRECTOR OF PANCHAYATS ON 3.3.99 EXT.P4 PHOTOCOPY OF COMMUNICATION NO. B6-1884/99/L.DIS DATED 10.7.2000 RECEIVED BY THE PETITIONER FROM THE DEPUTY DIRECTOR OF PANCHAYATS, KOZHIKODE. EXT.P5 PHOTOCOPY OF REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT ON 20.7.2000 EXT.P6 PHOTOCOPY OF LETTER NO. 35836/L2/2000/LSDS DATED 19/24-8-2000 OF THE FIRST RESPONDENT ISSUED TO THE PETITIONER. EXT.P7 PHOTOCOPY OF MEMORANDUM OF APPEAL SUBMITTED BY THE PETITIONER BEFORE THE THIRD RESPONDENT ON 22.10.2001 EXT.P8 PHOTOCOPY OF ORDER NO. C4-2645/99 DATED 22.9.2003 OF THE 2ND RESPONDENT ISSUED TO THE PETITIONER. 2ND RESPONDENT'S EXHIBITS: EXT.R2(a) TRUE COPY OF THE PUBLIC NOTICE ISSUED BY DESABHIMANI DATED 25.3.1998 EXT.R2(b) COPY OF THE LETTER ISSUED BY THE PANCHAYATH TO THE PETITIONER DATED 12.8.2003 TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 36920 OF 2003 -------------------------------------------- Dated this the 3rd day of June, 2009 JUDGMENT Petitioner is challenging tax demanded in respect of eight shop rooms by the second respondent-Panchayath. It is stated that tax payable per room prior to 1997-98 was Rs. 227/- per room. However, when it was raised to Rs. 681/- per room, petitioner challenged the increase. According to the petitioner, tax is reduced by the Panchayath in the year 2002 from Rs. 681/- to Rs. 341/- per room. According to him inspite of reduction in tax, the benefit is not granted for the four years from 1997-98 to 2002. If tax is revised in 2002 certainly tax above the revised rate tax cannot be demanded for the past period. In any case since tax is revised in 2002, W.P. is disposed of directing the Secretary of the Panchayath to refix the tax liability in respect of the building after taking into account location, rent, sq. area, etc. after giving opportunity to the petitioner. I make it clear that if the tax is revised in 2002, no tax in excess of the tax revised in 2002 should be claimed for the period prior to that. If any excess is collected, the same 2 should be adjusted towards future liability. Petitioner will produce a copy of this judgment before the Secretary of the Panchayath for compliance. (C.N. RAMACHANDRAN NAIR) Judge kk 3