Compliance with tax remittance is essential for filing an appeal under the Kerala Panchayat Raj Act, but courts may allow remedial measures in special circumstances.

JUDGMENT

The petitioner, a Trust running a private educational institution has been issued Ext.P6 series demand notices by the third respondent Panchayat claiming property tax in respect of the buildings in their possession. On receipt of Ext.P6 demand notice, petitioner preferred Ext.P7 representation, stating, among others, that the buildings referred to in Ext.P6 series are being used as the hostels of the educational institution and therefore, they are exempted from payment of property tax in respect of the said buildings. Ext.P7 representation has been treated by the Panchayat as an appeal as provided for under Section 276 of the Kerala panchayat Raj Act and the same has been dismissed by the competent authority of the panchayat as per Ext.P8 order on the ground that the petitioner has not remitted the tax demanded so as to enable the competent authority to entertain the appeal. Thereupon, fresh demand notices have also been issued. Exts.P12 to P17 are the subsequent demand notices issued. Exts.P8 and P12 to P17 are under challenge in the writ petition.

2. Heard the learned counsel for the petitioner as also the learned Government Pleader.

3. Ext.P6 series demand notices are appealable under Section 276 of the Kerala Panchayat Raj Act . In terms of the said statutory provision, an appeal would be treated as validly instituted only if the appellant remits the disputed property tax before filing the appeal. The petitioner has admittedly not remitted the tax demanded. Ext.P8 order, in the circumstances, is in order. However, in the peculiar facts and circumstances, it is directed that if the petitioner remits the amount demanded in terms of Ext.P6 series demand notices and prefers a fresh appeal within two weeks from the date of receipt of a copy of this judgment, the same shall be treated as one filed within time and shall be disposed of in accordance with the law. Needless to say that in order to enable the petitioner to prefer an appeal challenging Ext.P6 series demand notices, further proceedings pursuant to Exts.P12 to P17 shall be deferred for a period of three weeks.