IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 18TH JULY 2011 / 27TH ASHADHA 1933 WP(C).No. 16949 of 2011(P) --------------------------------- PETITIONER(S): ----------------------- K.P.JAMEELA,AGED 66 YEARS, W/O.P.P.ISMAIL,3/804 A,VILLA AISWARYA, POTTANGADI,RAGHAVAN ROAD,NADAKKAVE.P.O, CALICUT-673011. BY ADV. SRI.E.NARAYANAN RESPONDENT(S): ------------------------ 1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY,THE DEPARTMENT OF REVENUE,SECRETARIAT,THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR,CIVIL STATION, KOZHIKODE-20. 3. THE TAHSILDAR,CIVIL STATION, KOZHIKODE-20. 4. THE CORPORATION OF CALICUT, REPRESENTED BY ITS SECRETARY,CALICUT COPORATION-32. 5. VALIYA KUNIYIL SHEHARUZAD,1-B,ROYAL LUXURY APARTMENTS,MAJOR SANTHOSH ROAD, WEST NADAKKAVU,KOZHIKODE-11. 6. MADORAM VELLI ABDUL KHADER,1-D,ROYAL LUXURY APARTMENTS,MAJOR SANTHOSH ROAD, WEST NADAKKAVU,KOZHIKODE-11. 7. ADOOR MUHAMMED,3-A,ROYAL LUXURY APARTMENTS,MAJOR SANTHOSH ROAD,WEST NADAKKAVU, KOZHIKODE-11. tss W.P.(C) NO.16949/2011 8. RAMNA RADHISH,3-B,ROYAL LUXURY APARTMENTS,MAJOR SANTHOSH ROAD, WEST NADAKKAVU,KOZHIKODE-11. 9. ADOOR MUHAMMED,2-C,ROYAL LUXURY APARTMENTS,MAJOR SANTHOSH ROAD, WEST NADAKKAVU, KOZHIKODE-11. *ADDL. 10TH RESPONDENT IMPLEADED. 10. M/S.AISWARYA BUILDERS, REPRESENTED BY ITS MANAGING PARTNER, GRACE, 3/261-B, MAJOR SANTHOSH ROAD, WEST NADAKKAVU, CALICUT – 673 011. *AADDL. 10TH RESPONDENT IS IMPLEADED AS PER ORDER DTD.18.07.2011 IN IA. NO.11412011. R1 TO R3 BY SR.GOVT. PLEADER SRI.JAMES MATHEW KADAVAN R4 BY ADV. SRI.K.D.BABU,SC,KOZHIKODE CORPORATION THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss WP.(C) NO.16949/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE REGISTERED SALE DEED 1805/07 OF SRO KOZHIKODE. P2:- COPY OF THE AGREEMENT DT. 10.5.2007 ENTERED INTO BETWEEN THE DEVELOPERS AND THE FIFTH RESPONDENT. P3:- COPY OF THE ORDER DTD. 5.11.2008 ISSUED BY THE SECRETARY , CALICUT CORPORATION, TRANSFERRING THE OWNERSHIP IN THE NAME OF THE FIFTH RESPONDENT. P4:- COPY OF THE REGISTERED SALE DEED 1691/07 OF SRO, KOZHIKODE EXECUTED BY THE PETITIONER IN FAVOUR OF 6TH RESPONDENT. P5:- COPY OF THE AGREEMENT DTD. 7.1.2006 ENTERED INTO BETWEEN THE DEVELOPERS AND THE 6TH RESPONDENT. P6:- COPY OF THE ORDER DT. 5.11.08 ISSUED BY THE SECRETARY, CALICUT CORPORATION, TRANSFERRING THE OWNERSHIP IN THE NAME OF THE 6TH RESPONDENT. P7:- COPY OF THE REGISTERED SALE DEED 1070/07 OF SRO KOZHIKODE EXECUTED BY THE PETITIONER IN FAVOUR OF 7TH RESPONDENT. P8:- COPY OF THE AGREEMENT DTD. 23.3.2006 ENTERED INTO BETWEEN THE DEVELOPERS AND THE 7TH RESPONDENT. P9:- COPY OF THE ORDER DTD. 5.11.2008 ISSUED BY THE SECRETARY, CALICUT CORPORATION, TRANSFERRING THE OWNERSHIP IN THE NAME OF THE 7TH RESPONDENT. P10:- COPY OF THE REGISTERED SALE DEED 1806/07 OF SRO KOZHIKODE EXECUTED BY THE PETITIONER IN FAVOUR OF 8TH RESPONDENT. P11:- COPY OF THE AGREEMENT DTD. 10.5.2007 ENTERED INTO BETWEEN THE DEVELOPERS AND THE 8TH RESPONDENT. P12:- COPY OF THE ORDER DTD. 5.11.07 ISSUED BY THE SECRETARY, CALICUT CORPORATION, TRANSFERRING THE OWNERSHIP IN THE NAME OF THE 8TH RESPONDENT. P13:- COPY OF THE REGISTERED SALE DEED 1392/07 OF SRO KOZHIKODE EXECUTED BY THE PETITIONER IN FAVOUR OF 9TH RESPONDENT. P14:- COPY OF THE AGREEMENT DTD. 10.4.2005 ENTERED INTO BETWEEN THE DEVELOPERS AND THE 9TH RESPONDENT. tss W.P.(C) NO.16949/2011 P15:- COPY OF THE ORDER DTD. 5.11.08 ISSUED BY THE SECRETARY, CALICUT CORPORATION, TRANSFERRING THE OWNERSHIP IN THE NAME OF THE 9TH RESPONDENT P16:- COPY OF THE THE COVERING LETTER SUBMITTED BY THE PETITIONER WHILE PRODUCING DOCUMENTS BEFORE TAHASILDAR, KOZHIKODE 10.1.2008. P17:- COPY OF THE NOTICE DTD. 11.5.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P18:- COPY OF THE BUILDING TAX DEMAND NOTICE DTD. 11.5.11 ISSUED TO ONE RAMACHANDRAN OWNER OF APARTMENT NO.2D. P19:- COPY OF THE BUILDING TAX DEMAND NOTICE DTD. 11.5.11 ISSUED TO ONE IJAZ PARVEZ ISMAYIL OWNER OF APARTMENT NO.2A. P20:- COPY OF THE CIRCULAR NO.26883/H3/95/TD. P21:- COPY OF THE DECISION REPORTED IN 2007)3) KLT 101 RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S.SIRI JAGAN, J. ================== W.P.(C).No. 16949 of 2011 ================== Dated this the 18th day of July, 2011 J U D G M E N T The petitioner is challenging the orders passed by the assessing authority under the Kerala Building Tax Act. Insofar as the petitioner has an effective alternate remedy by way of an appeal as provided under the Act, I am not inclined to entertain the challenge against the assessment order. Therefore, without prejudice to that right of the petitioner to challenge the assessment order appropriately, this writ petition is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2