IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 4TH MARCH 2009 / 13TH PHALGUNA 1930 OP.No. 33992 of 2001(V) ----------------------------------- PETITIONER(S) A.K.JAYAKRISHNAN, S/O. A.N. KRISHNAN, EZHUTHACHAN, ALUPARAMBIL HOUSE, VIYYOOR P.O., THRISSUR. BY ADV. MR.GEORGE JACOB(JOSE) RESPONDENT(S): ------------------------ 1. THE STATE OF KERALA REP.BY THE SECRETARY, LOCAL ADMINISTRATION DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, TALUK OFFICE, THRISSUR. 3. THE VILLAGE OFFICER, VIYYOOR VILLAGE, VIYYOOR, THRISSUR. 4. THE REVENUE DIVISIONAL OFFICER, THRISSUR. BY GOVERNMENT PLEADER MR.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 04/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. NO.33992/2001 APPENDIX PETITIONERS EXHIBITS P1:- COPY OF THE AAPERMIT NO.BR-49/1997-98 DT. 15.10.97 PERMITTING THE PETITIONER TO CONSTRUCT OF BUILDING. P2:- COPY OF THE PERMIT GRANTED THE THRISSUR URBAN DEVELOPMENT AUTHORITY. P3:- COPY OF THE RECEIPT NO.31529 DT. 17.7.98. P4:- COPY OF THE RECEIPT NO.31550 DT. 5.3.98. P5:- COPY OF THE RECEIPT NO.74258 DT. 16.4.99 OF THE VILVATTOM GRAMA PANCHAYAT. P6:- COPY OF THE RECEIPT NO. 6710 DT. 30.3.2000. P7:- COPY OF THE NOTICE UNDER SECTION 9(2) AND 9(4) OF THE BUILDING TAX ACT 1975. P8:- COPY OF THE ORDER OF ASSESSMENT DT. 9.10.01. OF THE 2ND RESPONDENT. P9:- COPY OF THE COMMUNICATION ISSUED BY THE IST RESPONDENT DT. 24.5.01. P10:- COPY OF THE REPRESENTATION SENT BY THE PETITIONER TO THE IST RESPONDENT. P11:- COPY OF THE APPEAL DT. 6.11.01 SENT BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P12:- COPY OF THE APPLICATION SENT BY THE PETITIONER BEFORE THE 4TH RESPONDENT. TRUE COPY P.A. TO JUDGE TSS S.SIRI JAGAN, J. ================== O.P.No. 33992 of 2001 ================== Dated this the 4th day of March, 2009 J U D G M E N T Learned Government Pleader takes notice for the respondents. 2. The petitioner challenges the proceedings for recovery of building tax. The petitioner has already filed Ext.P11 appeal before the 4th respondent. That being so, it is for the petitioner to pursue that appeal. The learned Government Pleader submits that for maintaining that appeal, the petitioner has to pay the first instalment of the tax assessed. 3. After hearing both sides, I dispose of this original petition with the following directions: The 4th respondent shall consider and pass orders on Ext.P11 appeal on merits, if the petitioner has already paid the first instalment of tax assessed and completed with other statutory requirements. If the petitioner has paid the same, the interim order granted by this Court shall continue to be in force till the disposal of the appeal. If not, the appellate authority would be free to deal with the appeal in accordance with law. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge