IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 28TH JANUARY 2009 / 8TH MAGHA 1930 WP(C).No. 1009 of 2009(T) --------------------------------------------- PETITIONER(S): ---------------------- M/S.RAJ BUILDERS,REP.BY ITS MANAGING PARTNER SURESH RAJAN,2ND FLOOR,PALM LANDS COMPLEX, TEMPLE ROAD,ALUVA - 683 101. BY ADV. SRI.V.V.SURENDRAN SRI.P.A.HARISH RESPONDENT(S): -------------------------- 1. STATE OF KERALA REP.BY SECRETARY (TAXATION DEPARTMENT), THIRUVANANTHAPURAM. 2. THE TAHSILDAR (ASSESSING AUTHORITY UNDER THE KERALA BUILDING TAX ACT) TALUK OFFICE, ALUVA. 3. THE REVENUE DIVSIIONAL OFFICER, (APPELLATE AUTHORITY UNDER BUILDING TAX ACT) RDO OFFICE,FOR COCHIN,COCHIN-1. 4. THE DISTRICT COLLECTOR (REVISIONAL AUTHORITY UNDER THE BUILDING TAX ACT) COLLECTORATE,ERNAKULAM. BY GOVERNMENT PLEADER SRI. BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 1009 OF 2009 T -------------------------------------- Dated this the 28th January, 2009 JUDGMENT Petitioner is aggrieved by the assessment under the Building Tax Act. Petitioner has filed a Revision Petition under Section 13 of the Act. By Ext.P11, the petitioner was called upon to remit fifty per cent as required under Section 13(4) of the Act. 2. I heard Shri V.V. Surendran, learned counsel for the petitioner and the learned Government Pleader. Since the petitioner has already invoked the alternate remedy, I feel that the petitioner should be relegated to pursue the matter before the Authority. But, I feel also that the petitioner should be given some time to remit the amount. Accordingly, it is ordered that if the petitioner remits the amount remaining to be paid to make up fifty per cent within two months from today, the Revision Petition will be taken up and considered on merits and in WPC.1009/09 T 2 accordance with law, with opportunity of hearing to the petitioner. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge