IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 19TH FEBRUARY 2009 / 30TH MAGHA 1930 WP(C).No. 4422 of 2009(B) ------------------------- PETITIONER(S): ---------------------- BIJU T. GEROGE, KUMARATHUKUDIYIL HOUSE (THOPPIL), KALIYAR, VANNAPPURAM, THODUPUZHA. BY ADV. SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENT(S): ------------------------- 1. THE DISTRICT COLLECTOR, IDUKKI. 2. THE REVENUE DIVISIONAL OFFICER, IDUKKI. 3. THE TAHSILDAR, THODUPUZHA. BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 4422 of 2009-B ---------------------------------------------- Dated, this the 19th day of February, 2009 J U D G M E N T Petitioner's counsel seeks to quash the orders passed by the assessing authority under the Building Tax Act. No doubt, the matter was before this court earlier. The petitioner has a case that his contentions were not considered by the assessing authority. Essentially the case of the petitioner is that the mother of the petitioner was the owner of the property over which she put up 2 separate buildings of commercial nature. It is submitted that, the mother passed away leaving behind the petitioner and his father as the only legal heirs. The petitioner and his father put up first floor in the two separate buildings. It is their contention that the buildings in question are two separate buildings and there is no right to assess the two buildings as one building. . This is an issue which can be raised in a statutory appeal. 2. I heard the learned counsel for the petitioner and learned Government Pleader. Learned Government Pleader points out that the amount to be paid by the petitioner is Rs.3,375/-. 3. In such circumstances, I need not entertain this writ WPC No.4422/2009 -2- petition and the petitioner is relegated to pursue the matter in appeal. The Writ Petition is disposed of as above. (K.M.JOSEPH) JUDGE. MS