IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 28TH JANUARY 2010 / 8TH MAGHA 1931 WP(C).No. 2658 of 2010(F) ------------------------- PETITIONER(S): --------------- POPULAR VEHICLES & SERVICES LTD., KUTTUKKARAN CENTRE, MAMANGALAM, KOCHI-682 025, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADV. SRI.E.K.MADHAVAN SMT.P.VIJAYAMMA SRI.V.KRISHNA MENON SMT.UMA GOPINATH RESPONDENT(S): --------------- THE KOLLAM CORPORATION, KOLLAM-691 001, REPRESENTED BY ITS SECRETARY. BY SC SRI.M.K.CHANDRAMOHAN DAS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J ....................... W.P.(C).2658/2010 ....................... Dated this the 28th day of January, 2010 JUDGMENT 1. The challenge in this writ petition is against Ext.P3 order and P5 demand notice by which the petitioner has been assessed the building tax in terms of Section 242(1) of the Kerala Municipality Act, 1994, ('the Act' for short). On receipt of Ext.P3, petitioner sought a fresh assessment through Ext.P4 letter and by Ext.P5 demand notice, he was called upon to remit the amount. It is in these circumstances the writ petition is filed. 2. Admittedly, an appeal against Ext.P3 is maintainable in terms of Section 509 of the Act. In view of the statutory appellate remedy thus available to the petitioner, I see no reason to entertain this writ petition by passing the statutory remedies. 3. The learned counsel for the petitioner seeks breathing time to avail of the appellate remedy and to seek appropriate orders. W.P.(C).2658/10 2 4. I heard the learned Standing Counsel appearing for the respondent also. Having regard to the facts as highlighted in the writ petition, I direct that Ext.P5 demand notice issued in pursuance to Ext.P3 be kept in abeyance for a period of three weeks from today and in the meantime, it will be open to the petitioner to seek appropriate orders in the Appellate Authority. ANTONY DOMINIC, Judge mrcs