IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 8TH DECEMBER 2010 / 17TH AGRAHAYANA 1932 WP(C).No. 36549 of 2010(P) -------------------------------------- PETITIONERS: --------------------- 1. APPU PANICKER, TRIVENI RAM NAGAR, POONKUNNAM, THRISSUR. 2. SANTHA PANICKER, W/O. APPU PANICKER, TRIVENI RAM NAGAR, POONKUNNAM, THRISSUR. 3. SAJEE KUMAR, S/O. APPU PANICKER, TRIVENI RAM NAGAR, POONKUNNAM, THRISSUR. BY ADV. SRI.P.BHASKARAN. RESPONDENTS: ------------------------ 1. DISTRICT COLLECTOR, THRISSUR. 2. THE REVENUE DIVISIONAL OFFICER, THRISSUR. 3. THE TAHSILDAR, CHAVAKKAD, THRISUR DISTRICT. R1 TO R3 BY GOVT. PLEADER SRI. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 36549 of 2010 --------------------------------- Dated this the 8th day of December, 2010 JUDGMENT Challenge in this writ petition is against Ext.P10 appellate order issued by the 2nd respondent in exercise of the powers conferred under section 11 of the Kerala Building Tax Act. The petitioners have got an effective remedy to file revision against the said order as provided under section 13 of the Act. Therefore it is not just and proper for this court to entertain this writ petition. 2. However, learned counsel for the petitioners submits that they will file revision petition before the appropriate authority, within a short time. On that premise they seek direction to the revisional authority to consider and dispose of the same on merits. 3. Having considered the fact that the petitioners have challenged Ext.P10 order by filing this writ petition, I am of the view that they can be relegated to the revisional authority. If the petitioners file statutory revision before the appropriate authority within two weeks from the date of receipt of a copy of WP(C) .36549/2010 2 this judgment, the revisional authority shall consider the same as if it is a revision petition filed within the time stipulated in the statute, and shall dispose of the same in accordance with merits, after affording a reasonable opportunity of hearing to the petitioner. 4. Needless to say that the petitioners shall comply with the pre-condition stipulated in the Act for filing of such revision petition. 5. If the revision petition as stipulated is filed after payment of 50% of the total tax amount due, recovery of the balance amount shall be kept in abeyance till the disposal of the revision petition. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .36549/2010 3