IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 29TH MAY 2009 / 8TH JYAISHTA 1931 WP(C).No. 11565 of 2009(M) -------------------------- PETITIONER: --------------- K.M.CHERIYAN, S/O. CHERIYAN MARKOSE, RESIDING AT KUNNUTHARA HOUSE, KUZHIMATTOM POST, KUZHIMATTOM KARA, PANACHIKKAD VILLAGE, KOTTAYAM TALUK, KOTTAYAM DISTRICT. BY ADV. SRI.JAMES KURIAN ADV. SRI.SANTHOSH MODAYIL RESPONDENTS: ---------------------- 1. THE ASSESSING AUTHORITY, UNDER THE BUILDING TAX ACT, THE TAHSILDAR, KOTTAYAM. 2. THE APPELLATE AUTHORITY, UNDER THE BUILDING TAX ACT, REVENUE DIVISIONAL OFFICER, KOTTAYAM. 3. STATE OF KERALA, REPRESENTED BY REVENUE SECRETARY, TRIVANDRUM. BY GOVERNMENT PLEADER ADV. MR. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 11565 OF 2009 ......................................................................... Dated this the 29th May, 2009 J U D G M E N T Challenging the proceedings of the first respondent/assessing authority under the Kerala Building Tax Act, assessing the building belonging to the petitioner and fixing the tax liability, he approached the second respondent/appellate authority by filing appeal, after remitting 1/4th of the amount assessed, as prescribed. Pursuant to the orders passed by the appellate authority/second respondent, directing the first respondent to pass fresh orders, after excluding the portion of the building shown as car porch, the assessing authority passed modified assessment order, as borne by Ext. P6. 2. The learned counsel for the petitioner submits that aggrieved by Ext.P6 order to the extent it has denied the benefits sought for, a fresh appeal has been filed before the second respondent, after remitting 1/4th of the allegedly due W.P.(C) No. 11565 OF 2009 2 amount and that the said appeal has been numbered as D.1671 of 2009. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances of the case, the second respondent is hereby directed to consider the above appeal stated as filed by the petitioner and pass appropriate orders thereon, in accordance with law, of course, after giving an opportunity of hearing to the petitioner, as expeditiously as possible and at any rate, within a period of three months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of accordingly. P.R. RAMACHANDRA MENON, JUDGE. lk