IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 2ND SEPTEMBER 2008 / 11TH BHADRA 1930 WP(C).No. 24265 of 2008(L) -------------------------- PETITIONER: ------------ LISY ANTU 40 YEARS W/O.ANTU, KOTTATH HOUSE, VARAPPETTY KOTHAMANGALAM. BY ADV. SRI.PEEYUS A.KOTTAM RESPONDENTS: ------------- 1. STATE OF KERALA, REP. BY THE SECRETARY REVENUE DEPARTMENT, SECRETARIAT, TRIVANDRUM. 2. TAHSILDAR, KOTHAMANGALAM 3. VILLAGE OFFICER VARAPPETTY BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 24265 OF 2008 L ```````````````````````````````````````````````````` Dated this the 2nd day of September, 2008 J U D G M E N T Petitioner seeks to quash Ext.P2 and also seeks direction to the 2nd respondent to assess the petitioner's building tax afresh. Case of the petitioner in brief is as follows. Petitioner is a widow. The petitioner constructed a building during the life time of her husband. The plinth area of the building is 240.45 sq.m. It is completed during February 2008 and the petitioner's husband submitted the completion plan for numbering the building which is produced as Ext.P1. However, by Ext.P2, assessment is made. The petitioner remitted the first instalment by Ext.P3 receipt. Complaint of the petitioner is that her building is not measured by any of the authorities and the building is far below 3000 sq.ft. and hence the petitioner is not liable to pay luxury tax. 2. Learned Government Pleader, on instructions, WPC.24265/08 : 2 : submits that actually the petitioner's husband appeared and filed a statement also. Anyway the petitioner having remitted the first instalment, I feel that the petitioner can be relegated to seek the appellate remedy. Writ petition is disposed of relegating the petitioner to prefer appeal within two weeks from today. If the petitioner prefers appeal within two weeks from today, the appellate authority will consider the same and take a decision thereon in accordance with law, after affording an opportunity for hearing to the petitioner, within two months from the date of receipt of a copy of this judgment. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE