IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 W.P.(C).No. 4836 of 2008(A) --------------------------------- PETITIONER: -------------- SULFICKER MUHAMMED, CHALAYATHU HOUSE, KOZHIKODE, KARUNAGAPPALLY, KOLLAM. BY ADV. SRI.PRATHEESH.P RESPONDENTS: ----------------- 1. DISTRICT COLLECTOR, KOLLAM. 2. THE REVENUE DIVISIONAL OFFICER, KOLLAM. 3. THE TAHSILDAR, REVENUE RECOVERY, KARUNAGAPPALLY. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = W.P.(C) No. 4836 OF 2008 - A = = = = = = = = = = = = = = = Dated this the 11th February, 2008 J U D G M E N T The challenge is against Ext. P6 by which revision petition filed by the petitioner under the provisions of Kerala Building Tax Act has been rejected for non-remittance of tax as contemplated under Section 13(4) of the Act. 2. The only submission made before me is that it is only on account of the inability of the petitioner to raise the amount, that tax could not be paid. Petitioner submits that though the amount was not paid prior to Ext. P6, he has made full payment on 11.1.2008. If as a matter of fact, the payment has been made by the petitioner as stated by him and that the remittance made by him satisfies the requirement of Section 13(4) it is only proper that the 1st respondent considers the revision filed by the petitioner so that petitioner does not loose his valuable rights. 3. Accordingly, I dispose of this writ petition directing that if remittance was made by the petitioner as stated above and such W.P.(C) No. 4836 OF 2008 - 2 - remittance satisfies Section 13(4) of the K.B.T. Act, and the revision is otherwise defect free, the 1st respondent shall consider the revision filed by the petitioner on merits and pass appropriate orders thereon with notice to the petitioner. ANTONY DOMINIC JUDGE jan/-