IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN MONDAY, THE 8TH JANUARY 2007 / 18TH PAUSHA 1928 WP(C).No. 34386 of 2006(R) -------------------------- PETITIONER: ------------ MUSTHAFFA, AGED 58 YEARS, S/O. THAMPI RAWTHER, KALATHADIYAR HOUSE, ARAYANCODE, MANNARKKADU. BY ADV. SRI.P.VIJAYA BHANU SMT.K.S.CHANDRIKA RESPONDENTS: ------------- 1. THE BUILDING TAX ASSESSING OFFICER, (TAHASILDAR), MANNARKKADU. 2. THE VILLAGE OFFICER, MANNARKKADU. 3. THE SECRETARY, MANNARKKADU SPECIAL GRADE PANCHAYATH, MANNARKKADU. 4. THE REVENUE DIVISIONAL OFFICER, OTTAPALAM. 5. THE SUB DIVISIONAL MAGISTRATE, OTTAPALAM. BY GOVT.PLEADER SRI SOJAN JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN,J. ---------------------------------------- W.P.(C).NO.34386 OF 2006 ---------------------------------------- Dated this the 8th day of January, 2007 JUDGMENT The challenge in this writ petition is against the order of assessment under the Kerala Building Tax Act as affirmed in appeal by Ext.P3 order of the Sub Divisional Magistrate, Ottappalam. The petitioner has a remedy by way of revision to the District Collector under the Act. 2. In such circumstances, if the petitioner pays an amount of Rs.50,000/- (Rupees fifty thousand) within one month and files a revision before the District Collector, the same shall be considered and disposed of on merits without insisting for further payment until the disposal of the revision. -2- W.P.(C).NO.34386/2006 Writ Petition is disposed of as above. The petitioner shall produce a copy of this judgment and a proof of payment along with the revision before the District Collector. P.R.RAMAN, Judge. kcv.