Petitioner challenged failure to hear her before the Finance Committee regarding a property tax appeal. Court directed Finance Committee to provide hearing opportunity before finalizing decision.
Directed the Finance Committee to give an opportunity to the petitioner to be heard before taking a final decision on the tax appeal.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN
MONDAY, THE 18TH FEBRUARY 2008 / 29TH MAGHA 1929 WP(C).No. 3305 of 2008(R) -------------------------
PETITIONER: -------------
P.CHANDRIKA DEVI,"KRISHNAJYOTHI" ERAMALLOOR P.O., CHERTHALA, ALAPPUZHA DISTRICT.
BY ADV. SRI.D.SOMASUNDARAM
RESPONDENTS:
BY ADV. SRI.P.N.PURUSHOTHAMA KAIMAL, SC.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
THOTTATHIL B. RADHAKRISHNAN, J.
W.P(C) No. 3305 OF 2008
Dated this the 18th day of February, 2008
JUDGMENT
This Writ Petition is filed complaining that Ext.P4 appeal filed before the finance committee of the 1st respondent on the question of assessment of property tax, has not been considered. Ext.R1(a) is placed on record by respondent stating that instead of the finance committee, the Panchayat committee itself took up the appeal and unanimously reduced the tax by 25%. It is also pointed out that acting on Ext.R1(a), petitioner made remittance as evidenced by Ext.R1(b). The fact remains that the petitioner was not heard by the finance committee or by the panchayat committee. According to the learned counsel for the petitioner, the mere deduction by 25% is grossly inadequate and the tax now levied is not comparable with similar buildings of the locality.
In the aforesaid circumstances, this Writ Petition is disposed of directing that keeping Ext.R1(a) decision as a tentative one , the finance committee will give an opportunity to the petitioner, of being heard and a final decision will be taken on the appeal
WPC No. 3305 OF 2008
2
regarding the property tax to be levied for the buildings in question
within an outer limit of four months of the date of receipt of a copy
of this judgment.
THOTTATHIL B. RADHAKRISHNAN, JUDGE
ttb
WPC No. 3305 OF 2008
3
2 issues framed by the court
Whether the petitioner was adequately heard regarding the assessment of property tax appeal before the Finance Committee.
Whether the reduction of tax by the Panchayat Committee without Finance Committee's hearing is valid.
P. Chandrika Devi
Ezhupunna Grama Panchayath
Chairman, Finance Committee Ezhupunna Grama Panchayath
Thottathil B. Radhakrishnan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
