M. Ramachandran, J.

According to the petitioner, she had taken all necessary steps for developing 46 cents of wet land belonging to her in Edakochi Village after complying with required legal formalities. Mr. Joseph Franklin, learned counsel appearing for the petitioner submits that there was no cultivation for the past 25 years in the said land and when the application had been filed with Revenue Authorities, it had been directed that it be routed through the local authorities. The counsel refers to the procedure to be followed under the Kerala Municipality (Levy and Collection of Land Conversion Cess) Rules, 2003, published by the Government as SRO No. 189/2003 in respect of land situated in Municipalities, Municipal Corporations and Town Panchayaths. This is a levy authorized by Section 230 (3) of the Kerala Municipalities Act, 1994. The procedure for collection of Cess is gatherable from Rule 4 of the said Rules which could be extracted herein below:

“4. Procedure for Collection of Cess:- (1) A land holder intending to convert any land into garden land or building site shall submit to the secretary of the Municipality concerned, a copy of the application submitted to