IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 WP(C).No. 25102 of 2009(G) -------------------------- PETITIONER: --------------- REV.DR.IGNATIUS JOSEPH,KARIMARUTHUMKAL (H),KODUMPIDY.P.O,KOTTAYAM DISTRICT. BY ADV. MR. GEORGEKUTTY MATHEW RESPONDENTS: --------------- 1. THE REVENUE DIVISIONAL OFFICER,PALAI. 2. THE DEPUTY TAHSILDAR(R.R),MEENACHIL, PALAI. 3. THE VILLAGE OFFICER,KADANADU. BY GOVERNMENT PLEADER MR. P.K. BABU THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 25102 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 28th day of August, 2009 JUDGMENT The petitioner is aggrieved of the demand notice issued by the second respondent as borne by Ext.P5, seeking to realize the amount allegedly due from the petitioner towards the luxury tax imposed under Section 5 A of the Kerala Building Tax Act 1975, which actually is pending in appeal before the first respondent as borne by Ext.P8. The prayer of the petitioner is only for a direction to have the matter finalized by the appellate authority. 2. Heard the learned Government Pleader as well. 3. After considering the facts and circumstances, the first respondent is directed to consider and pass appropriate orders on Ext.P8 appeal, of course after giving an opportunity of hearing to the petitioner, which exercise shall be pursued and finalized, at any rate within two months, from the date of receipt of a copy of this judgment. Till such appropriate orders are passed on Ext.P8 appeal, all further proceedings, pursuant to Ext.P5 demand notice, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd