IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 29TH JUNE 2010 / 8TH ASHADHA 1932 WP(C).No. 16004 of 2010(A) -------------------------- PETITIONER: --------------- ANNAM, AGED 72 YEARS, W/O.POULOSE, PADAYATTI HOUSE, KUZHUR P.O., MALA, THRISSUR DIST. BY ADV. SRI.V.M.KRISHNAKUMAR SMT.P.A.ANITHA RESPONDENTS: --------------- 1. THE REVENUE DIVISIONAL OFFICER, THRISSUR. 2. THE ASSESSING AUTHORITY, TAHSILDAR, MUKUNDAPURAM TALUK. 3. THE DISTRICT COLLECTOR, THRISSUR. BY SR. GOVERNMENT PLEADER ADV. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EXT.P1 : TRUE COPY OF THE DEMAND NOTICE U/S. 10 OF the KERALA BUILDING TAX ACT ISSUED BY THE 2ND RESPONDENT. EXT.P2 : TRUE COPY OF THE JUDGMENT IN O.P. 4642/2002 DATED 18.11.2005. EXT.P3 : TRUE COPY OF THE LETTER DATED 14.03.2008 OF 1ST RESPONDENT. EXR.P4 : TRUE COPY OF THE PROCEEDINGS OF THE REVENUE DIVISIONAL OFFICER , THRISSUR DATED 02.06.2008. EXT.P5 : TRUE COPY OF THE REVISION PETITION DATED 09.12.2009 FILED BY THE PETITIONER. EXT.P6 : TRUE COPY OF THE ORDER OF THE DISTRICT COLLECTOR THRISSUR DATED 26.12.2009. EXT.P7 : TRUE COPY OF THE NOTICE S UNDER S.34 OF THE REVENUE RECOVERY ACT DATED 18.03.2010 EXT.P7(a) : TRUE COPY OF THE NOTICES UNDER S. 7 OF THE REVENUE RECOVERY ACT DATED 18.03.2010. EXT.P8 : TRUE COPY OF THE MEDICAL REPORT ISSUED BY THE CHIEF PHYSICIAN OF HEAD OF THE DEPARTMENT OF MEDICINE , ST. JOSEPH'S HOSPITAL, KOTHAMANGALAM. /TRUE COPY/ P.S. TO JUDGE. P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 16004 of 2010 ......................................................................... Dated this the 29th June , 2010 J U D G M E N T Challenging the assessment of building tax under Section 5 of the Kerala Building Tax Act, the petitioner had approached the statutory appellate authority by filing appeal, after remitting the first quarter of the demand ordered to be effected as per the impugned assessment order. The appeal was ordered to be posted for hearing on 10.03.2008, on which date, the petitioner could not turn up before the first respondent. Subsequently Ext.P3 application was preferred on 14.03.2008 seeking for a posting on any date after 17.03.2008 and to have the matter finalised, giving an opportunity of hearing to the petitioner. Inspite of this, Ext.P4 order was passed by the first respondent on '02.06.2008' simply dismissing the appeal stating that the petitioner did not turn up for hearing, which in turn was subjected to challenge by Ext.P5 statutory revision before the W.P.(C) No. 16004 of 2010 2 third respondent, even though the same did not turn to be fruitful having ended in dismissal ordered by the third respondent vide Ext. P6. The petitioner is aggrieved of the above orders passed by the assessing authority, appellate authority and the revisional authority followed by Ext. P7 notice issued under the Revenue Recovery Act. 2. The learned Counsel for the petitioner submits that unwarranted haste has been shown by the first respondent in passing Ext. P4 rejecting the appeal for default, despite the fact that the petitioner had preferred Ext.P3 petition seeking to condone the absence of the petitioner on 10.03.2008 and seeking for a posting on any day after 17.03.2008. 3. Heard the learned Government Pleader as well 4. Considering the facts and circumstances, as narrated in the Writ Petition and also as projected by the learned Counsel for the petitioner with reference to the contents of Ext.P8 medical certificate, this Court finds it fit and proper to give one more opportunity to the petitioner to have the proceedings finalised by the first respondent in the appeal. Accordingly, W.P.(C) No. 16004 of 2010 3 Exts.P4 and P6 are set aside and the first respondent is directed to consider the appeal preferred by the petitioner and pass final orders on merits, after hearing the petitioner, as expeditiously as possible, at any rate, within six weeks from the date of receipt of a copy of the judgment. The petitioner shall produce a copy of the judgment before the first respondent for pursuing further steps. It is made clear that till the proceedings are finalised as above, all further proceedings pursuant to Ext.P7 shall be kept in abeyance . The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk