MINI SAJAN VARGHESE SAJ FLIGHT SERVICES PVT LTD Vs. KUMILY GRAMA PANCHAYAT KUMILY REPRESENTED BY ITS SECRETARY

JUDGEMENT

(1.) PETITIONER is the owner of a Resort which is situated within the jurisdiction of the first respondent Panchayath.

(2.) THE building tax payable was assessed and was paid as per Ext.P4 receipt. Subsequently, based on the directions issued by the Standing Committee for Finance as per Rule 7 of the Kerala Panchayath Raj(Taxation levy and appeal) Rules, 1996, proposing to amend the tax inadequately assessed, the petitioner was given Ext.P5 notice. On receipt of the notice, petitioner filed Ext.P6 reply. THEreafter, Ext.P7 notice was again given, which was also objected by filing Ext.P8. Finally, by Ext.P9 order tax was assessed at Rs.6,30,840/- and Rs.34,032/- was levied towards the library cess.

(3.) RESPONDENTS have filed a statement relying on Rule 7 of the Rules to justify Ext.P5 culminating in Ext.P9 proceedings. Insofar as, Exts.P14 and P15 are concerned, they are rely on Rule 12 of the Rules, which provide that no appeal shall lie against the imposition of tax unless the tax mentioned in the demand notice has been remitted.