IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 25TH MARCH 2011 / 4TH CHAITHRA 1933 WP(C).No. 9469 of 2011(G) ------------------------- PETITIONER(S): --------------- P.A.RAVIKUMAR, DEEPAN TOWERS, VRINDAVAN GARDEN, PATTOM. BY ADV. SRI.S.RAJEEV SRI.K.K.DHEERENDRAKRISHNAN RESPONDENT(S): --------------- 1. STATE OF KERALA, SECRETARY TO GOVERNMENT GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 2. DISTRICT COLLECTOR, COLLECTORATE, THIRUVANANTHAPURAM-695001. 3. REVENUE DIVISIONAL OFFICER, THIRUVANANTHAPURAM-695001. 4. TAHSILDAR, THIRUVANANTHAPURAM-695001. 5. VILLAGE OFFICER, PATTOM, THIRUVANANTHAPURAM-695001. BY SR.GOVT. PLEADER SRI.MATHEW GEORGE VADAKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.9469 of 2011-G ---------------------------------------- Dated this the 25th day of March, 2011. J U D G M E N T Aggrieved by Ext.P4 order of assessment and consequent demand notice issued under the provisions of the Kerala Building Tax Act, the petitioner had preferred statutory appeal before the 3rd respondent, as evidenced from Ext.P6. Contention of the petitioner is that the building in question is one falling within the category contemplated under the 2nd proviso to Section 2(e) of the Kerala Building Tax Act. The said contention was repelled by the assessing authority and the building was assessed as a single unit. 2. However, since the statutory appeal is pending disposal before the 3rd respondent, I am not entering upon any findings on the merits of the contentions. On the other hand I am of the view that the petitioner can be relegated to seek appropriate relief from the appellate authority. 3. If the appeal is already registered before the 3rd respondent, the petitioner can file interim application seeking stay of collection of tax, before the appellate authority. Needless W.P(C) No.9469 of 2011-G 2 to say that the petitioner has to comply with the pre-conditions stipulated for filing the appeal. It is further stated that if there is any defect in the appeal, the 3rd respondent shall permit the petitioner to cure such defects. If any interim applications is filed seeking stay, the 3rd respondent appellate authority shall consider the same and pass appropriate orders, provided the appeal is properly registered by curing defects, if any exist. 4. A further grievance voiced by the petitioner is regarding non-acceptance of land tax due with respect to the property. There is no justification for non-acceptance of land tax based on initiation of any recovery steps. Hence the 5th respondent is directed to accept the land tax due, if the petitioner is otherwise eligible for payment. 5. In order to facilitate the petitioner to seek appropriate relief from the appellate authority as directed above, recovery of amounts covered under Ext.P4 shall be kept in abeyance for a period of two months from today. C.K.ABDUL REHIM JUDGE ab