Solid acid Mo(VI)/$ZrO_2$ with 2-10% Mo(VI) was coated on honeycomb monoliths by impregnation method. These catalytic materials were characterized by BET, $NH_3$-TPD/n-butylamine back titration, PXRD and SEM techniques. Phenyl salicylate (Salol) was synthesized via transesterification of methyl salicylate and phenol over these catalytic materials. An excellent yield (91.0%) of salol was obtained under specific reaction conditions. The effect of poisoning of acid sites of the catalytic material by adsorbing different bases and its effect on total surface acidity, powder XRD phases and catalytic activity was studied. A triangular correlation between the surface acidity, powder XRD phases and catalytic activity of Mo(VI)/$ZrO_2$ was observed. The thermally regenerated catalytic material was reused repeatedly with a consistent high yield of salol.