COCHIN MALABAR ESTATES AND INDUSTRIES LTD Vs. EXECUTIVE OFFICER UNNIKULAM

JUDGEMENT

(1.) THE petitioner filed Ext. P1 objections before the Land Cess Assessment Officer (Quilandi) of Unnikulum Panchayat under R.48(1) of the Kerala Panchayats (Levy and Collection of Land Cess) Rules, 1971 (the Rules). Ext. P2 demand under R.6 was served on the petitioner demanding a sum of Rs. 3632.15 as land cess due for the periods 1975-76 and 1976-77. THE petitioner filed Ext. P3 appeal before the 2nd respondent-Unnikulam Panchayat. Ext. P3 was rejected by the 2nd respondent by Ext. P6A resolution dated 30-12-1976 reading as follows: ...[VERNACULAR TEXT OMMITED].... Ext. P6A resolution was forwarded to the petitioner under Ext. P6 covering letter dated 5-1- 1977 together with the petitioner's appeal memorandum. THE reason for rejecting the appeal is that he had not deposited the amount demanded for one year THE clarification referred to in Ext. P6A is a letter (Ext. Rl) sent on behalf of Special Secretary to the Government in answer to a quarry from a member of the public. Copies of this letter were sent to all the Panchayats. In this letter it is stated that where demands are made for more than one year, it would be sufficient if the amount demanded for one particular year is deposited for the purpose of filing an appeal. It is on the basis of Ext. Rl that the appellate authority rejected petitioner's appeal (Ext. P3).

(2.) VARIOUS contentions are raised before me challenging Ext. P6A. To dispose of these contentions it is necessary to refer to the relevant statutory provisions. Land cess is collected under S.66A of the Kerala Panchayats Act, 1960 (the Act). The Act as it stood before the amendment in 1969 did not contain any provision for levying land cess. S.66 refers to taxes, cess etc. which may be levied by a Panchayat. It says:

(3.) R.6 states as follows: