IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 8TH JULY 2008 / 17TH ASHADHA 1930 WP(C).No. 20151 of 2008(Y) ------------------------------------------------ PETITIONER: ------------------ C.A.VARKEY, CHORIYANMAKKAL, KODIKULAM POST, THODUPUZHA, IDUKKI. BY ADV. SRI.LALJI P.THOMAS RESPONDENTS: ------------------------- 1. THE VILLAGE OFFICER, KODIKULAM VILLAGE, IDUKKI DISTRICT. 2. COLLECTOR, IDUKKI. 3. TAHSILDAR (RR), IDUKKI. BY GOVERNMENT PLEADER SHRI C. K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 20151 OF 2008 Y -------------------------------------- Dated this the 8th July, 2008 JUDGMENT Petitioner was assessed to luxury tax. Ext.P1 is the demand notice issued under Section 7 of the Revenue Recovery Act. Petitioner has preferred a representation to the Village Officer as Ext.P2. He seeks a writ of certiorari to stay Ext.P1 order and further seeks a direction not to take any steps against the petitioner pending disposal of the Writ Petition and also for a direction to dispose of Ext.P2 representation. I heard the learned Government Pleader also, who on instructions, submits that actually the petitioner had preferred a Revision before the District Collector and that came to be rejected on 8.6.2008. It was found by the District Collector that the plinth area of the building is 297.55 Sq. Metres and thus making exigible to luxury tax under Section 5A of the Kerala Building Tax Act. The said order is not in challenge before me. Ext.P2 is a representation addressed to the Village Officer. I cannot WPC. 20151/08 Y 2 possibly direct the Village Officer to consider the representation in the light of the order already passed on 8.6.2008 by the Appellate Authority. Accordingly, I dismiss the Writ Petition without prejudice to the right of the petitioner to challenge the order of the District Collector. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge