Sree Narayana Public School Vs the Kollengode Grama Panchayath

2 THE PANCHAYAT COMMITTEE KOLLENGODE GRAMA PANCHAYATH, PANCHAYATH OFFICE, KOLLENGODE P.O, PALAKKAD DISTRICT, REPRESENTED BY ITS CHAIRPERSON, PIN - 678506

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3 THE SECRETARY KOLLENGODE GRAMA PANCHAYATH, PANCHAYATH OFFICE, KOLLENGODE P.O, PALAKKAD DISTRICT, PIN - 678506

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WP(C) NO. 13983 OF 2025

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2025:KER:29496

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BY SRI.NIRMAL S., STANDING COUNSEL

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 13983 OF 2025

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2025:KER:29496

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BECHU KURIAN THOMAS, J.

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Dated this the 4^th day of April, 2025

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JUDGMENT

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The learned counsel for the petitioner during the course of his arguments confined his prayer for a direction to dispose of Ext.P4 appeal and Ext.P5 stay petition in a time bound manner.

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Petitioner challenges Ext.P3 demand notice issued under the Kerala Panchayat Raj Act, 1994 (for short, 'the Act') imposing property tax on a school building. Ext.P4 appeal has already been preferred under Section 276 of the Act and along with it, a stay petition has also been preferred.

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I have heard Sri.Jacob Sebastian, the learned counsel for the petitioner as well as Sri.Nirmal S., the learned Standing Counsel for the Panchayath.

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On a perusal of Section 276(7) of the Act, it is noticed that no appeal or revision shall be filed against the assessment of tax unless the tax demanded in the demand notice has been paid. This statutory pre-deposit cannot be avoided. Therefore the application for stay filed as Ext.P5 has no bearing.

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WP(C) NO. 13983 OF 2025

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2025:KER:29496 5. However, since petitioner has prayed for a speedy disposal of

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the appeal, I am of the view that such a direction can be issued provided petitioner satisfies the requirement of pre-deposit under Section 276(7) of the Act.

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Accordingly, if the tax demanded in Ext.P3 notice has been deposited by the petitioner along with the appeal or within a period of seven days from today, the competent authority shall consider the appeal, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment.

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The writ petition is disposed of as above.

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Sd/- BECHU KURIAN THOMAS, JUDGE

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RKM

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WP(C) NO. 13983 OF 2025

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2025:KER:29496

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APPENDIX OF WP(C) 13983/2025

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PETITIONER'S EXHIBITS :

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Exhibit-P1	A TRUE ISSUED EDUCATI	COPY OF THE LETTER DATED 26.03.2023 BY THE DEPUTY DIRECTOR OF ON, PALAKKAD.
Exhibit-P2	A TRUE 22.07.2 CENTRAL	COPY OF THE COMMUNICATION DATED 023 ISSUED BY THE DEPUTY SECRETARY, BOARD OF SECONDARY EDUCATION.
Exhibit-P3	A TRUE DATED RESPOND	COPY OF THE LETTER/DEMAND NOTICES 22.03.2025 ISSUED BY THE THIRD ENT.
Exhibit-P4	A TRUE FILED P3.	COPY OF THE APPEAL DATED 01.04.2025 BY THE PETITIONER AGAINST EXHIBIT-
Exhibit-P5	A TRUE FILED 01.04.2	COPY OF THE APPLICATION FOR STAY ALONG WITH EXHIBIT-P4 APPEAL DATED 025.

Sree Narayana Public School v. the Kollengode Grama Panchayath

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Sree Narayana Public School v. the Kollengode Grama Panchayath

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