IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 23RD OCTOBER 2009 / 1ST KARTHIKA 1931 WP(C).No. 29993 of 2009(T) -------------------------- PETITIONER(S): --------------- K.P.KARTHIKEYAN, KURAVAMPARAMBIL, EKA-CHAKRA RESIDENCY, UDAYAMPEROOR, ERNAKULAM DISTRICT. BY ADVS. DR.K.P.SATHEESAN SRI.K.K.GOPINATHAN NAIR SRI.M.R.JAYAPRASAD SRI.P.MOHANDAS (ERNAKULAM) RESPONDENT(S): --------------- 1. THE TAHSILDAR, KANAYANNUR TALUK, TALUK OFFICE, ERNAKULAM, KOCHI-11. 2. THE DEPUTY TAHSILDAR (BUILDING TAX), TALUK OFFICE, KANAYANNUR,KOCHI-11. BY GOVT. PLEADER SRI. BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29993 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of October, 2009 J U D G M E N T 1. Challenge in this writ petition is against Ext.P1 order of assessment issued under the provisions of Kerala Building Tax Act, 1975. Contention of the petitioner is that the assessment was made even prior to completion of the construction, and that the liability for payment of tax has not arisen at the point of time when the assessment was made. 2. It is noticed that Ext.P1 order of assessment as well as Ext.P2 notice of demand are dated 25.03.2008, and the petitioner had not chosen to file any statutory appeal against the assessment, till this time. It is stated that the petitioner had already paid the first quarterly installment as permitted in Ext.P1 order, on 29.06.2009 as evidenced by Ext.P3. Grievance of the petitioner is that revenue recovery steps has now been initiated for realisation of the balance W.P.(C)No. 29993 of 2009 -2- amount. 3. Learned counsel for the petitioner conceded that, eventhough various grounds are raised against the assessment, he is limiting the prayer to permit payment of the balance amount in installments. I am of the opinion that the petitioner can be permitted to pay off the entire balance tax in six (6) equal monthly installments starting from 15th November, 2009 and on or before the 15th day of every succeeding months. The writ petition is disposed of with a direction to the respondents to receive the balance amount of Tax due from the petitioner, as directed above. C.K. ABDUL REHIM JUDGE shg/