IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 21ST JULY 2008 / 30TH ASHADHA 1930 WP(C).No. 12083 of 2005(L) -------------------------- PETITIONER(S): --------------- ALICE THANKACHAN W/O. THANKACHAN PARAPURATH HOUSE, MURICKASSERY, IDUKKI DISTRICT. BY ADV. SRI.R.DIVAKARAN RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. DISTRICT COLLECTOR, IDUKKI DISTRICT. 3. DEPUTY THAHASILDAR (HO) UDUMBANCHOLA. 4. VILLAGE OFFICER, VATHUKUDY VILLAGE, UDUMPANCHOLA. 5. THE SECRETARY, VATHUKUDY PANCHAYAT, UDUMBANCHOLA TALUK. ADV. SRI.V.A.MUHAMMED FOR R5 SRI.K.E.HAMZA FOR R5 SHRI.TEKCHAND, GOVERNMENT PLEADER FOR R1 TO R4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.12083/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE REVENUE RECOVERY NOTICE DATED 15/03/2005. P2 : COPY OF THE REPRESENTATION DATED 30/03/2005. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 12083 of 2005 --------------------------------- Dated, this the 21st day of July, 2008 J U D G M E N T Petitioner is challenging assessment and demand of building tax on the ground that she was not served the assessment order. This Court vide interim order dated 08/04/2005 directed payment of Rs.7,000/- by the petitioner and ordered issue of copy of the assessment order to the petitioner on production of copy of the order. It is not known whether petitioner collected the assessment order and filed statutory appeal, if there is any contest. In any case, there is no scope for challenging building tax assessment before this Court in writ proceedings because there is a statutory remedy by way of appeal before the statutory authority. Accordingly, this writ petition is closed, leaving freedom to petitioner to file appeal before the statutory authority, if there is any surviving grievance against the assessment. 2. Learned Government Pleader reported that petitioner has transferred part of the building after construction. Since building tax is charge on the building under Section 19(2) of the Building Tax Act, the recovery authority can attach and sell the building, if arrears of building tax are not paid. (C.N.RAMACHANDRAN NAIR, JUDGE) jg