IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH MARCH 2008 / 8TH CHAITHRA 1930 WP(C).No. 8687 of 2008(H) ------------------------- PETITIONER: ------------ RAJESH PRABHU, S/O.RAMDAS PRABHU AGED 42 INDRADHANUS APARTMENTS, T.D.ROAD, ERNAKULAM. BY ADV. SMT.R.RANJINI SRI.S.RENJITH RESPONDENTS: ------------- 1. TAHSILDAR, OFFICE OF THE TAHSILDAR [ASSESSING AUTHORITY] UNDER KERALA BUILDING TAX ACT, KANAYANNUR TALUK, ERNAKULAM. 2. VILLAGE OFFICER, ERNAKULAM VILLAGE ERNAKULAM. BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 8687 of 2008 --------------------------------- Dated, this the 28th day of March, 2008 J U D G M E N T Since appeal is maintainable against building tax assessment and factual issues are involved, there will be direction to the petitioner to file appeal after payment of 50% of the total demand within one month from now. The RDO is directed to consider the appeal and pass orders thereon, if it is filed along with receipt of payment of 50% of the total demand as above. The respondents are directed to withhold revenue recovery proceedings for one month from now, within which time, the petitioner will pay 50% of the total demand and file appeal before the RDO. If petitioner pays 50% of the total demand and files appeal before the RDO, there will be stay against recovery of balance demand till disposal of the appeal by the RDO. Recovery of balance 50% of the total demand will be based on orders on appeal. The writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg