IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 30TH JANUARY 2008 / 10TH MAGHA 1929 WP(C).No. 3489 of 2008(M) ------------------------- PETITIONER: ------------ BALAN M.C., AGED 55 YEARS, S/O. CHENNAN, MULLAKKAL HOUSE, ARTHAT P.O., CHOWANNOOR, THALAPPALLY TALUK. BY ADV. SRI.RAJIT RESPONDENTS: ------------- 1. THE REVENUE DIVISIONAL OFFICER (APPELLATE AUTHORITY),THRISSUR COLLECTORATE, AYYANTHOLE, THRISSUR. 2. THE TAHSILDAR (ASSESSING AUTHORITY), THALAPPALLY TALUK, THALAPPALLY, THRISSUR. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 3489 of 2008 ------------------------------------- Dated: January 30, 2008 JUDGMENT The challenge in this writ petition is against Ext.P2. An appeal filed by the petitioner under the Kerala Building Tax Act was rejected on the ground that the appeal was belated. The learned counsel for the petitioner contends that he had received the assessment order only on 25.3.2007 and that the appeal was filed by him on 24.9.2007. 2. Although it may be true that he has filed the appeal on the last date when the period of six months was to expire, the fact remains that the appeal was not accompanied by an application for condonation of delay. If that be so, the rejection of the appeal cannot be technically faulted. This shows the latches on the part of the petitioner. 3. Despite all this, I would have been tempted to direct the Appellate Authority to entertain a fresh appeal from the petitioner accompanied by a delay condonation petition. However, having WP(C) 3489/08 Page numbers regard to the fact that Ext.P2 order is of 4.12.2007 and the writ petition has been filed only on 29.1.2008 which reflects further latches on the party of the petitioner, I am not inclined to show any further indulgence to the petitioner. Writ petition fails and it is dismissed. ANTONY DOMINIC, JUDGE mt/-