IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 21ST JULY 2011 / 30TH ASHADHA 1933 WP(C).No. 11773 of 2011(V) ---------------------------------------- PETITIONER(S): ------------------------ M/S.BEKAL RECREATION CENTRE PVT.LTD., REPRESENTED BY ITS MANAGING DIRECTOR, SRI.KUNHIKANNAN.T.V., `LOVE DALE' PADANNAKKAD, KANHANGAD, KASARAGOD. BY ADV. SRI.NAVEEN.T RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.695 001 2. THE TAHSILDAR, HOSDURG TALUK, HOSDURG, KASARAGOD.PIN-671 316 3. REVENUE DIVISIONAL OFFICER (SDM), KASARGOD.PIN- 671 316 R1 TO R3 BY GOVERNMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.11773/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE LEASE DEED DATED 18/12/2001. P2 COPY OF THE OWNERSHIP CERTIFICATE ISSUED IN RESPECT OF BUILDING BEARING NO.16/299-A P3 COPY OF THE OWNERSHIP CERTIFICATE ISSUED IN RESPECT OF BUILDINGS BEARING NOS.16/299-B, 16/299-C AND 16/299-D. P4 COPY OF THE OCCUPANCY CERTIFICATE ISSUED IN RESPECT OF BUILDINGS BEARING NOS.16/299-B, 16/299-C AND 16/299-D. P5 COPY OF THE OCCUPANCY CERTIFICATE. P6 COPY OF THE NOTICE UNDER SECTION 7 (3) OF THE KERALA BUILDING TAX ACT P7 COPY OF THE REPORT OF THE VILLAGE OFFICER P8 COPY OF THE NOTICE ISSUED UNDER SEC 9(2)/9(4) OF THE BUILDING TAX ACT. P9 COPY OF THE REPORT OF THE REVENUE OFFICER. P10 COPY OF THE ORDER OF ASSESSMENT DATED 17/9/2009. P11 COPY OF THE JUDGMENT DATED 22/10/2009 IN WP(C)NO.29907/09. P12 COPY OF THE ASSESSMENT ORDER DATED 15/7/2010. P13 COPY OF THE APPEAL P14 COPY OF THE TAX RECEIPT P15 COPY OF THE PROCEEDINGS OF THE REVENUE DIVISIONAL OFFICER DATED 18/2/2011. P16 COPY OF THE REVENUE RECOVERY NOTICE. RESPONDENT'S EXHIBITS: R3(A) COPY OF THE JUDGMENT IN OP NO.32291 OF 2002 (T) DATED 24/01/2005. /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 11773 OF 2011 ---------------------------------------------- Dated this the 21st day of July, 2011 JUDGMENT The petitioner challenges proceedings under the Kerala Building Tax for recovery of building tax assessed on the petitioner's building. The petitioner had filed an appeal against the assessment. But the same was rejected. Before the petitioner could file a revision, revenue recovery proceedings were initiated. That is why the petitioner was forced to file this writ petition challenging the proceedings. The learned counsel for the petitioner submits that the revisional authority is refusing to accept the revision on the ground that the time limit prescribed is already over. 2. I am of opinion that insofar as the petitioner has filed this writ petition before the expiry of the period prescribed for filing the revision, the time taken to pursue this writ petition can be excluded for the purpose of calculating period of limitation. Accordingly, this writ petition is disposed of with the following W.P.(C)No.11773/11 2 directions: If the petitioner files a revision before the appellate authority within one week, the same shall be accepted as one filed within time and considered on merits. To enable the petitioner to file revision and seek interim orders, the recovery proceedings shall be kept in abeyance for a period of three weeks. The petitioner shall comply with the statutory conditions for filing revision. S. SIRI JAGAN, JUDGE acd W.P.(C)No.11773/11 3