IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 24TH JANUARY 2008 /4TH MAGHA 1929 W.P(C) No. 2830 of 2008 (J) --------------------------------- PETITIONER: -------------- K.M.JOSEPH, AGED 54 YEARS, S/O.MICHAEL, RESIDING AT KURISINGAL HOUSE, 18/1166-A, PALLICHAL CANAL ROAD, PALLURUTHY, COCHIN-682 006. BY ADV. SRI.JIMMY GEORGE (VATTATHARA) RESPONDENTS: ----------------- 1. THE SECRETARY, CORPORATION OF COCHIN, ERNAKULAM. 2. ASSISTANT EXECUTIVE ENGINEER, CORPORATION OF COCHIN, SOUTHERN ZONAL OFFICE, PALLURUTHY, COCHIN-6. 3. THE SECRETARY, MINISTRY FOR TOWN PLANNING, THIRUVANANTHAPURAM. 4. DISTRICT COLLECTOR, ERNAKULAM DISTRICT, COLLECTORATE, ERNAKULAM. BY ADV. SRI.K.ANAND (A.201) GOVT. PLEADER, SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 2830 OF 2008 J = = = = = = = = = = = = = = = = Dated this the 24th January, 2008 J U D G M E N T Demand for property tax was raised against the petitioner. Though the petitioner had pursued the appellate and revisional remedies, they were rejected for technical reasons. It is seen that the petitioner did not pursue the matter thereafter. Therefore, the demand has become final and that is sought to be recovered by Exts. P8 and P9 notices which are challenged in this writ petition. Petitioner submits that he has filed Ext. P6 application before the Government and that the said application is pending. 2. From the facts as stated above, it is obvious that the assessment of property tax has become final and the petitioner has not pursued the appellate or revisional remedies that are provided under the Municipalities Act. If that be so, the recovery steps now initiated cannot be faulted. Therefore, the challenge on merits is liable to be rejected and I do so. W.P.(C) No. 2830 OF 2008 -2- 3. Be that as it may, since the entire amount for the period 1997-98 onwards is sought to be recovered, I direct that the amount that is claimed from the petitioner by Exts. P8 and P9 will be permitted to be paid by him in 4 equal monthly instalments commencing from the 1st week of February, 2008 and the subsequent instalments will be payable in the 1st week of every succeeding month. In case default is committed, the respondents are free to continue the revenue recovery proceedings. Subject to the above, writ petition is disposed of. ANTONY DOMINIC JUDGE jan/-