IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 24TH OCTOBER 2008 / 2ND KARTHIKA 1930 WP(C).No. 40530 of 2003(Y) -------------------------- PETITIONER(S): --------------- C.R. BHAVADAS, ARC HARD WARES, VADAKKENCHERRY, PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENT(S): --------------- 1. TAHSILDAR, TALUK OFFICE, ALATHUR. 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 COLPY OF THE ASSESSMENT ORDER IN FORM NO.V ISSUED BY THE FIRST RESPONDENT DATED 24.1.1992 EXT.P2 COPY OF THE DEMAND NOTICE IN FORM NO.VI ISSUED BY THE FIRST RESPONDENT DATED 28.11.2003 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 40530 OF 2003 -------------------------------------------- Dated this the 24th day of October, 2008 JUDGMENT Since the issue raised, that is the validity of Section 5(4) of the Kerala Building Tax Act, is upheld by this Court vide decision reported in SIMON T.A., V. TAHSILDAR, 2008 (3) KHC 582 (DB), this W.P. is dismissed following the said judgment. (C.N. RAMACHANDRAN NAIR) Judge kk 2