The petitioner is a congregation of sisters by name Catechist Sisters of Sacred Heart. The petitioner has constructed a building bearing No.VII/438 within the limits of the 2nd respondent Municipality. They had sought for exemption from assessment to property tax. The petitioner is aggrieved by Ext.P13 order of the 3rd respondent by which, their claim for exemption has been rejected. According to the petitioner, the impugned order Ext.P13 is unsustainable and liable to be set aside.
2. I notice that, the petitioner has an alternative remedy of filing an appeal as provided by Section 509 of the Kerala Municipality Act, 1994. It is for the petitioner to invoke the said remedy against Ext.P13. In view of the above, this writ petition is dismissed as not maintainable. In order to facilitate the petitioner to invoke the statutory remedy, it is directed that all coercive action to recover the tax assessed shall be kept in abeyance for a period of two weeks.
Sd/-
K.SURENDRA MOHAN, JUDGE.