IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE THOMAS P.JOSEPH THURSDAY, THE 14TH AUGUST 2008 / 23RD SRAVANA 1930 W.A.No.1559 of 2008 ------------------------------------- AGAINST THE JUDGEMENT IN W.P.(C).NO.19164/2006(F), DATED 23/05/2008 .................... APPELLANT: PETITIONER:- ---------------------------------------- C.R.BHAVADAS, ARC HARDWARES, VADAKKENCHERRY, PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: RESPONDENTS:- --------------------------------------------------- 1. TAHSILDAR, TALUK OFFICE, ALATHUR. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1 & R2 BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:- H.L.Dattu, C.J. & Thomas P.Joseph, J. ---------------------------------------------------- W.A.No.1559 of 2008 ---------------------------------------------------- Dated, this the 14th day of August, 2008 JUDGMENT H.L.Dattu,C.J. This Writ Appeal is directed against the orders passed by the learned Single Judge in W.P.(C).No.19164 of 2006 dated 23rd May, 2008. 2. An order of assessment is passed by the competent authority under the provisions of the Kerala Building Tax Act (“Act” for short). Aggrieved by the said order, the petitioner has presented the writ petition. 3. The learned Single Judge has disposed of the writ petition mainly on the ground that the petitioner, bypassing the remedies provided under the statute, is not expected to file a writ petition. 4. Time and again the Courts have observed that bypassing of the statutory remedies provided under the statutes should not be encouraged by this Court. Courts have also stated that if an assessee can avail effective and efficacious remedy, he is expected to avail that remedy and then only come before this Court, if he has failed to get an appropriate relief from that authority. W.A.No.1559/2008. - 2 - 5. In the above view of the matter, in our opinion, the learned Single Judge is justified in disposing of the writ petition and relegating the petitioner to pursue his statutory remedies, if he is aggrieved by the orders passed by the competent authorities under the provisions of the Act. The learned Single Judge has not committed any error, whatsoever, which would call for our interference in appeal. Therefore, the Writ Appeal requires to be rejected and it is rejected. 6. However, we grant liberty to the assessee, if he so desires, to file an appropriate appeal before the first appellate authority within a month's time from today. If the appellant files such an appeal within the time granted by this Court, the first appellate authority shall decide the matter on its merits, without reference to the period of limitation. Ordered accordingly. H.L.Dattu Chief Justice Thomas P.Joseph Judge vku/-