IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 28TH JULY 2008 / 6TH SRAVANA 1930 WP(C).No. 27658 of 2003(P) -------------------------------------- PETITIONER: ------------------ VYAPARABHAVAN, REP. BY SECRETARY, VYAPARABHAVAN, ANGAMALY. BY ADV. SRI.SAIBY JOSE KIDANGOOR RESPONDENT: ----------------------- TAHSILDAR, ALUVA, ERNAKULAM DISTRICT. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).27658/2003-P APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE PARTITION REGISTERED IN ANGAMALY REGISTER OFFICER DATED 29/10/1997. EXT.P2: COPY OF THE NOTICE ISSUED BY THE RESPONDENT UNDER SECTION 9(2)/9(4) OF THE KERALA BUILDING TAX ACT 1975 TO THE PETITIONER DATED 08/04/2003. EXT.P3: COPY OF THE ORDER OF ASSESSMENT ISSUED BY THE RESPONDENT UNDER THE KERALA BUILDING TAX ORDINANCE 1974. EXT.P4: COPY OF THE NOTICE OF DEMAND ISSUED BY THE ASSESSING AUTHORITY DATED 17/07/2003. RESPONDENT'S EXHIBITS: NIL // TRUE COPY // P.S. TO JUDGE Rs/ T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) NO.27658 of 2003-P - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of July, 2008. JUDGMENT The challenge is against Ext.P3 order of assessment under the Kerala Building Tax Act and Ext.P4 notice of demand. The substantial contention raised in the writ petition is that the assessment as against the petitioner alone is illegal, as the building is separately owned and possessed by 23 different persons. On 28.8.2003 this court had granted an interim stay of the order on payment of Rs.One Lakh within three weeks from that date. 2. The order of assessment is appealable under Section 11 of the Act. The petitioner will have to resort to the remedy of appeal especially since the other 21 persons have not been made parties in this writ petition. If the amount as directed already has been paid, then the deposit of further instalments provided as per Ext.P4 will be deferred for the purpose of entertaining appeal. If the petitioner files an appeal against the proceedings within one month from today before the Revenue Divisional Officer concerned, the same shall be entertained and the contentions of parties will be considered on merits WPC 27658/2003 -2- and appeal will be disposed of within a further period of six months thereafter. The writ petition is disposed of as above. No costs. (T.R. Ramachandran Nair, Judge.) kav/