IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 31ST OCTOBER 2008 / 9TH KARTHIKA 1930 WP(C).No. 28068 of 2005(N) -------------------------- PETITIONER(S): --------------- TOJO SUNNY, S/O. LATE C.V. SUNNY, CHOWALLOOR HOUSE, P.O. BHRAMAKULAM. BY ADV. SRI.NISHIN GEORGE VIJAYABABU RESPONDENT(S): --------------- 1. REVENUE DIVISIONAL OFFICER, THRISSUR. 2. TAHSILDAR, CHAVAKKAD. 3. STATE OF KERALA, REPRESENTED BY SECRETARY FOR REVENUE GOVT. OF KERALA, TRIVANDRUM. G.P. SRI.TEKCHAND FOR R1 TO 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: ASSESSMENT ORDER ISSUED BY R2. P2: DEMAND NOTICE ISSUED BY R2. P3: APPEAL FILED BY PETITIONER BEFORE R1. P4: INTERLOCUTORY PETITION TO CONDONE DELAY FILED BY PETITIONER BEFORE R1. P5: ORDER ISSUED BY R1 DT.27.8.2005. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.28068 of 2005 .................................................................... Dated this the 31st day of October, 2008. JUDGMENT The petitioner is challenging building tax assessment in respect of a commercial building with a plinth area of 366.64 sq. metres. Even though petitioner's case is that building is an old one completed in 1971, petitioner has not stated when the return of building tax was filed and whether any assessment was carried out earlier. At the maximum, there is only some delay in completing the assessment under the Kerala Building Tax Act. Since petitioner has not filed any return and since there is no earlier assessment, I do not think there is any justification for interfering with the present assessment order and demand notice which are not time barred. The W.P. is therefore devoid of any merit and is dismissed. C.N.RAMACHANDRAN NAIR Judge pms