IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 25TH FEBRUARY 2009 / 6TH PHALGUNA 1930 WP(C).No. 6127 of 2009(I) ------------------------------------------ PETITIONER(S): --------------------- NASSAR, S/O. MAHROOB, AGED 38 YEARS, VADAKKEDATH HOUSE, KUTTAMANGALAM VILLAGE, PAREEKKANNY KARA, KOTHAMANGLAM TALUK. BY ADV. SRI.SIRAJ KAROLY RESPONDENT(S): ------------------------- 1. THE TAHSILDAR, KOTHAMANGALAM TALUK, (ASSESSING AUTHORITY UNDER THE BUILDING TAX ACT), TALUK OFFICE, KOTHAMANGALAM. 2. THE REVENUE DIVISIONAL OFFICER, MUVATTUPUZHA, REVENUE DIVISIONAL OFFICE, MUVATTUPUZHA. 3. THE DISTRICT COLLECTOR, ERNAKULAM, CIVIL STATION, KAKKANADU. 4. THE STATE OF KERALA, REPRESENTED BYTHE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 6127 OF 2009 I -------------------------------------- Dated this the 25th February, 2009 JUDGMENT Petitioner challenges Exts.P3, P4 and P6. Ext.P3 is the order of assessment passed by the first respondent Tahsildar. Ext.P4 is a notice of demand. It is the case of the petitioner that the Appeal against Ext.P3 has been rejected. Ext.P6 is the order passed by the Tahsildar directing to pay the arrears in the light of the order passed by the Revenue Divisional Officer. Petitioner filed Ext.P5 application seeking rectification. It is purportedly filed before the Tahsildar. Learned Government Pleader points out that since the Appeal has been rejected, the application should have been filed before the Appellate Authority. Learned counsel for the petitioner points out that a copy of Ext.P5 has already been given to the Appellate Authority. I feel force in the contention of the learned Government Pleader. Accordingly, the Writ Petition is disposed of as follows: WPC.6127/09 I 2 If the petitioner files an application for rectification before the Appellate Authority within a period of three weeks from the date of receipt of a copy of this Judgment, the Appellate Authority will consider the same and take a decision thereon in accordance with law. I make it clear that I have not expressed any view either on the merits or the maintainability of the said application. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge