The petitioner is a resident of Kayamkulam Municipality. He constructed temporary sheds in a parcel of land belonging to him. The local authority thereupon issued Ext.P1 notice dated 16.08.2013 demanding property tax for the financial year 2010-11. Aggrieved thereby, the petitioner filed Ext.P2 appeal before the Standing Committee for Finance, Kayamkulam Municipality. The petitioner did not however pay the tax demanded and therefore, the appeal was rejected and the decision communicated to him by Ext P3 letter dated 16.04.2014. Aggrieved thereby, the petitioner filed Ext.P4 revision petition before the Tribunal for Local Self Government Institutions. By order passed on 18.06.2014, the Tribunal ordered the revision petition to be returned on the ground that the tax demanded has not been paid. In the instant writ petition, the petitioner seeks a writ in the nature of mandamus commanding the respondent to receive the tax demanded as per Ext.P1 demand notice and issue a receipt so as to enable him to produce it along with Ext.P4 memorandum of revision petition.
2. The relief sought does not cause any prejudice to the respondent. Sub-section (11) of section 509 of the Kerala Municipality Act, 1994 stipulates that no appeal or revision shall be filed against levy of tax if the tax shown in the demand notice has not been paid. As a matter of fact, that is the reason why the petitioner's appeal was rejected by the Standing Committee for Finance of Kayamkulam Municipality. In such circumstances, I am of the opinion that without prejudice to the respondent's right to demand and collect interest if any payable on the tax demanded in Ext.P1, the respondent Municipality should receive the property tax for the financial year 2010-11 if tendered by the petitioner and issue a receipt.
I accordingly dispose of the writ petition with a direction to the respondent to receive the property tax for the year 2010-11 covered by Ext.P1 demand notice if tendered by the petitioner and to receive a receipt on the day the amount is tendered.
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P.N.RAVINDRAN, JUDGE DSV/28/06