JUDGMENT : The petitioner filed Ext. P1 objections before the Land Cess Assessment Officer (Quilandi) of Unnikulum Panchayat under R.48(1) of the Kerala Panchayats (Levy and Collection of Land Cess) Rules, 1971 (the Rules). Ext. P2 demand under R.6 was served on the petitioner demanding a sum of Rs. 3632.15 as land cess due for the periods 1975-76 and 1976-77. The petitioner filed Ext. P3 appeal before the 2nd respondent-Unnikulam Panchayat. Ext. P3 was rejected by the 2nd respondent by Ext. P6A resolution dated 30-12-1976 reading as follows: x x x x Ext. P6A resolution was forwarded to the petitioner under Ext. P6 covering letter dated 5-1-1977 together with the petitioner's appeal memorandum. The reason for rejecting the appeal is that he had not deposited the amount demanded for one year The clarification referred to in Ext. P6A is a letter (Ext. Rl) sent on behalf of Special Secretary to the Government in answer to a quarry from a member of the public. Copies of this letter were sent to all the Panchayats. In this letter it is stated that where demands are made for more than one year, it would be sufficient if the amount demanded for one particular year is deposited for the purpose of filing an appeal. It is on the basis of Ext. Rl that the appellate authority rejected petitioner's appeal (Ext. P3). 2. Various contentions are raised before me challenging Ext. P6A. To dispose of these contentions it is necessary to refer to the relevant statutory provisions. Land cess is collected under S.66A of the Kerala Panchayats Act, 1960 (the Act). The Act as it stood before the amendment in 1969 did not contain any provision for levying land cess. S.66 refers to taxes, cess etc. which may be levied by a Panchayat. It says: “66(1). Every Panchayat shall levy in its area a building tax, a profession tax and a vehicle tax.” S. 144 contains the machinery for filing appeals and revisions against orders of the executive authorities of the Panchayats. The Section provides for the period in which an appeal has to be filed. The second proviso to S.144(4) states: “Provided further that no appeal against the levy of a tax shall lie unless the tax demanded is paid within thirty days from the date on which the notice of demand is served”. 3. The Section provides for the period in which an appeal has to be filed. The second proviso to S.144(4) states: “Provided further that no appeal against the levy of a tax shall lie unless the tax demanded is paid within thirty days from the date on which the notice of demand is served”. 3. S.144 clearly states that no appeal against the levy of a tax shall be entertained unless the tax demanded is paid within 30 days from the date of notice of demand. If Ext. P3 is an appeal of the type referred to in S.144, rejection of that appeal by Ext. P6A is justified. The question is was, the petitioner's appeal filed in terms of S.144. 4. S.66A reads as follows: “66A. Land Cess. (1) If any Panchayat by resolution determines that a land cess shall by levied such cess shall, subject to the provisions of this Act, be levied annually on every land in the Panchayat area, other than any land or class of lands which the Government may, in public interest, exempt by notification in the Gazette, at the rate of one sixteenth per cent of the capital value of the land. (1A) The cess leviable under sub-section (1) may be levied with effect from the 1st day of April, 1973, or the 1st day of April, 1974, at the option of the Panchayat: Provided that no such cess shall be leviable for any period in respect of which land cess has been levied under this section as originally enacted. (1B) The cess levied under sub-section (1) shall be payable by the owner of the land. (2) The Government may make rules providing for the manner of ascertaining the capital value of the lands for the purposes of sub-section (1).” Rules have been made in accordance with sub-section (2) of S.66A read with S.129. R.3 reads as follows: '3. Assessment Officer to determine cess. The Assessment Officer shall, in accordance with the provisions of the Act, and the rules issued thereunder and the orders issued by the Government from time to time, determine the cess payable in respect of every land in the Panchayat area, other than any land exempted under S.66A of the Act.' The procedure for the determination of the cess is laid down under R.4A, 4B and 4C. R.4A authorises the assessing authority to issue notice calling upon any person to supply information regarding the land in his possession and other particulars. The assessing authority has power to enter upon his premises and conduct an inspection. R.4B which is the relevant rule in regard to the objections filed by the petitioner against the notice regarding the determination of land cess reads as follows: ''4B. Public Notice to be given for Assessment. (1) Based on the details collected under sub-rules (1) and (2) of R.4A, the Assessment Officer shall prepare a preliminary assessment list in the form appended to these rules. When the assessment list is prepared for the first time and completed, the Assessment Officer shall give public notice stating that the preliminary Assessment list is available in the Panchayat Office and that any person who has objection to the assessment proposed may prefer their objections within 30 days from the date of notice. The notice shall be affixed in the Notice Boards of the Panchayat Office and shall be published in the Panchayat area by beat by drum. (2) If the Assessment Officer is satisfied that an objection filed under sub-rule (1) is valid and correct, he shall modify the preliminary assessment and determine accordingly the land cess payable in respect of the land to which the objection relates. (3) If the Assessment Officer is not satisfied that the objection is correct, he shall serve on the person who made the objection a notice requiring him, on the date specified therein, either to attend the office of the Assessment Officer or to produce or to cause to be produced, any evidence on which such person may rely in support of the objection. (4) On the date specified in the notice under sub-rule (3) or as soon afterwards as may be, the Assessment Officer, after considering such evidence as such person may produce and such other evidence as that Officer may require on specified points, shall determine the land cess payable in respect of the land. (5) The decision of the Assessment Officer under sub-rule (2) of sub-rule (4) shall be communicated to the person who filed the objection giving also the reasons and grounds for such decision. (5) The decision of the Assessment Officer under sub-rule (2) of sub-rule (4) shall be communicated to the person who filed the objection giving also the reasons and grounds for such decision. (6) If no objection is received by the Assessment Officer in respect of land, or where an objection has been received and the persons who filed the objection has failed to comply with the terms of a notice issued under sub-rule (3), the Assessment Officer shall determine the land cess payable as preliminarily assessed.” Ext. P1 objections were filed under R.4B (1). It would appear that the objections were rejected on the ground that the requisite court fee was not affixed. I express no view on the question whether the objections were rightly rejected for that reason. If no objections are received, sub-rule (6) of R.4B requires the Assessment Officer to make an order confirming the preliminary assessment made by him under sub-rule (1) of R.4B. It would appear that no order confirming the preliminary assessment was communicated to the petitioner, 5. R.6 states as follows: “6. Demand and collection of cess. The cess due in respect of any land shall be demanded and collected by the Executive Authority of the Panchayat in accordance with the provisions in R.8, 9. 13 to 27 of the Kerala Panchayats (Taxation and Appeal) Rules, 1963.” This rule relates to demand and collection of the cess and not determination of the cess itself which has to be done under R.3, 4, 4A and 4B. Ext. P2, as I stated earlier, was a demand notice as per R.6. R.7 which is important for the determination of the questions raised by the petitioner reads as follows: “7. Appeal against levy of cess. (1) An appeal in respect of the decision determining the cess payable in respect of any land by the Assessment Officer, shall in the first instance lie to the Panchayat. (2) Any person aggrieved by an order of the Panchayat under sub-rule (1) may file an appeal before the Appellate Authority mentioned in clause (c) of R.2. (3) The appeals under sub-rules (1) and (2) shall be made in writing and shall set forth concisely and under District (sic. district) heads the grounds of objection to the decision appealed against and shall be accompanied by the original order appealed against. (3) The appeals under sub-rules (1) and (2) shall be made in writing and shall set forth concisely and under District (sic. district) heads the grounds of objection to the decision appealed against and shall be accompanied by the original order appealed against. (4) An appeal under this rule shall be presented to the Panchayat or the Appellate Authority as the case may be within thirty days from the date of the order appealed against. The time occupied in obtaining copies of the order appealed against shall be excluded from the computation of the said thirty days: Provided that an appeal my be presented after the period of thirty days if the aggrieved person satisfies the Panchayat or Appellate authority as the case may be that he was prevented by sufficient cause from preferring the appeal within the said period”. In accordance with this rule, an appeal will lie against cess determined under R.3, 4A and 4B before the Panchayat and a second appeal before the appellate authority. The order appealed against has to be presented within 30 days thereof, subject to the power of the appellate authority to condone the delay. The important thing to notice is that, unlike S.144, R.7 does not say that deposit of the amount demanded is a condition precedent for presenting the appeal. If Ext. P3 is an appeal that is contemplated under R.7, the rejection of that appeal by Ext. P6A was unjustified. 6. Petitioner's counsel, Sri. T. L. Viswanatha Iyer, submits that an appeal against the determination of cess can only lie under R.7 and S.144 has no application. Counsel states that S.144 can apply only in respect of matters not covered by R.3, 4A and 4B. Sri. Nandakumar Menon, appearing for respondents 1 and 2, however, submits that S.144 alone applies to an appeal such as Ext. P3 which, according to him, is a challenge against the demand made under R.6. 7. It is not necessary for the purpose of this case to consider the full scope of S.144. All that I need consider is whether S.144 has any application in respect of an appeal against an order determining the land cess within the meaning of S.66A read with R.3, 4A and 4B. The further question is whether Ext. P3 is an appeal which comes within the scope of the said provisions. 8. All that I need consider is whether S.144 has any application in respect of an appeal against an order determining the land cess within the meaning of S.66A read with R.3, 4A and 4B. The further question is whether Ext. P3 is an appeal which comes within the scope of the said provisions. 8. S.66A which relates solely to levy of land cess confers power upon the Government to make rules to provide for the manner of ascertaining the capital value of land for the purpose of determining the land cess. S.129 is a general provision conferring power upon the Government to make rules for the purpose of carrying out the provisions of the Act. R.3, 4A, 4B and 4C thus provide the machinery for the determination of land cess. Any order resulting in such determination of the cess is challengeable under R.7 and, in my view, under no other provision. S.144 provides for appeals and revisions against orders of Executive authority who is not the determining authority for the purpose of land cess. The competent authority to determine land cess is the Assessment Officer mentioned under R.2, and his order determining the cess is specifically brought under R.7 for the purpose of appeal. Since R.7, does not stipulate payment of the land cess demanded under R.6 as a condition precedent for presenting an appeal against the order of the assessment officer, neither the Panchayat nor the Government can validly say that an appeal coming within the scope of R.7 is liable to be rejected for want of payment of the amount demanded. 9. Sri. Nandakumara Menon says that Ext. P3 appeal is against the demand order made under R.6 and not against the determination of the cess itself. The reason for counsel to so contend is a reference to the demand made in the 1st paragraph of Ext. p6. But a perusal of Ext P3 leaves no doubt that what is in fact challenged by the petitioner is not the amount demanded by the Executive Authority as per R.6, but the cess determined by the Assessment Officer. It is true that the petitioner is aggrieved by the demand, and has referred to it in the Ist paragraph of Ext. But a perusal of Ext P3 leaves no doubt that what is in fact challenged by the petitioner is not the amount demanded by the Executive Authority as per R.6, but the cess determined by the Assessment Officer. It is true that the petitioner is aggrieved by the demand, and has referred to it in the Ist paragraph of Ext. P3, particularly because, as the petitioner's counsel tells me, the order determining the cess was never communicated to him The entire appeal, as far as I can see, centres on one question, that is, the legality and the correctness of the cess determined. The appeal as such is not against the amount demanded, but against the cess on which the demand is made. Ext. P3, in my view, is an appeal presented in terms of R.7. That being the position Ext. P6A is invalid in so far as the petitioner's appeal was rejected for the sole reason that the amount demanded was not paid. 10. It is distressing to note that the appellate authority rejected the appeal not with reference to the merits of the contentions or the provisions of the Act and the Rules, but solely with reference to a letter addressed by the Government to a member of the public and circulated among the various Panchayats. The appellate authority under the Act is a quasi-judicial functionary and it is expected to function judiciously and objectively on the basis of the relevant law and facts, and not on the basis of extraneous consideration. 11. The time for filing appeal is 30 days from the date of the order. Ext. P3 was filed within that time. It was rejected for invalid reasons. I therefore quash Ext. P6A and direct the 2nd respondent to take back to its file Ext. P3 appeal and dispose of the same on merits. 12. Before parting with this case it is necessary to observe once again that an appeal under R.7 has nothing to do with collection under R.6. Ext. P3 is therefore not a challenge against Ext. P2 demand, which on its own strength remains effective and operative, subject of course to the result of the appeal. The Original Petition is allowed in the above terms. The parties will bear their respective costs.