Municipality Act 1994 (Kerala) – Municipality (Property Tax, Service Cess and Surcharge) Rules 2011 (Kerala) – Rule 16 – Appeal and Revision – Property Tax – Zonal Classification – Tribunal for Local Self-Government Institutions – Appeal Maintainability – Unregistered Association.
2025 KER 45448 : 2025 (6) KLR 241
High Court of Kerala at Ernakulam
Coram: Hon’ble Mr. Justice S. Manu
W.P.(C) No. 2831 of 2013; Decided on June 24, 2025
The High Court of Kerala held that an appeal filed by an unregistered association, the Municipal Nikuthi Dayaka Samithi, before the Tribunal for Local Self-Government Institutions challenging the Vadakara Municipality’s notification dated 30.3.2012 on zonal classification and property tax fixation was not maintainable. The Court found that under Section 509(7) of the Kerala Municipality Act, appeals against Municipal Council resolutions on taxation matters under Chapter XIV are not permissible. Further, under Rule 16 of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011, only individual building owners aggrieved by the Secretary’s property tax assessment can file an appeal before the Standing Committee for Finance, and a revision petition to the Tribunal is limited to such owners. The expression “any person” in Rule 16(7) does not extend to unregistered associations raising general grievances. The Tribunal’s order setting aside the Municipality’s notification was quashed as it lacked jurisdiction to entertain the appeal.
Held: The writ petition was allowed, and the Tribunal’s order dated 14.11.2012 in Appeal No. 323 of 2012 was set aside. The Municipality’s notification dated 30.3.2012 fixing zonal areas and property tax was upheld, as the appeal by the unregistered association was incompetent.
Petitioner by Advs. S. Shyam Kumar, T. Naveen, SC, Vadakara Municipality
Respondents by Adv R.K. Muraleedharan, Adv Rashmi K.M. – Sr. G.P., Adv Harishankar K V
LAWYERS DIRECTORY
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