IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 27TH JANUARY 2009 / 7TH MAGHA 1930 WP(C).No. 2726 of 2009(Y) ------------------------- PETITIONER(S): --------------- ERAYATH AVVA UMMA , D/O. KUNHIPATHIMMA, AGED 66 YEARS, BUSINESS, RESIDING AT PAYYANNUR AMSOM, AND THAYINERI AMSOM OF TALIPARAMBA TALUK, KANNUR DISTRICT PO, PAYYANNUR. BY ADV. SRI.MAHESH V RAMAKRISHNAN RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT LOCAL ADMINISTRATION DEPARTMENT, GOVERNMENT SERCRETARIAT, THIRUVANANTHAPURAM. 2. PAYYANNUR MUNICIPALITY REPRESENTED BY THE SECRETARY PO, PAYYANNUR. 3. THE STANDING COMMITTEE FOR FINANCE PAYYANNUR MUNICIPALITY, REPRESENTED BY ITS CHAIRMAN, PO PAYYANNUR. GOVERNMENT PLEADER SMT.K.R.DEEPA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P(C).No.2726 of 2009 ================== Dated this the 27th day of January, 2009 J U D G M E N T The petitioner challenges the orders and demand notices for payment of property tax made by the 2nd respondent-Municipality. According to the petitioner, the demand is in respect of a non-existent building and part of the demand is barred by limitation. I am of opinion that these contentions are to be raised by the petitioner in a revision as provided under the Kerala Municipality Act. Therefore, without prejudice to the right of the petitioner to challenge the orders in a revision as provided under the Kerala Municipality Act, this writ petition is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge