IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 11TH MARCH 2009 / 20TH PHALGUNA 1930 WP(C).No. 7156 of 2009(L) ------------------------------------ PETITIONER(S): ---------------------- R.B. DEVARAJ, XIV/1365G, RC ROAD, WEST KARUVELIPADY, KOCHI-5. BY ADV. SRI.C.K.THANU PILLAI SRI.T.K.SHAIJ RAJ RESPONDENT(S): ------------------------- 1. DISTRICT COLLECTOR, ERNAKULAM. 2. TAHSILDAR, FORT KOCHI. 3. THE CORPORATION OF KOCHI, REPRESENTED BY ITS SECRETARY. R1 & R2 BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN. R3 BY STANDING COUNSEL SRI.RAMESH BABU. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 7156 of 2009-L ---------------------------------------------- Dated, this the 11th day of March, 2009 J U D G M E N T The prayers in the writ petition are to quash Ext.P2 and to direct the Ist respondent to consider Ext.P4 revision and also to declare that the petitioner is not liable to pay the tax assessed. Ext.P3 order is passed by the Revenue Divisional Officer. Ext.P3 is not challenged before me. As far as Ext.P4 is concerned learned Government Pleader points out that the revision petition can be directed to be considered provided it is filed in time and upon the petitioner remitting 50% of the amount. Learned counsel for the petitioner submits that actually the revision is filed in time and that the petitioner will remit the balance amount to make it 50% within a period of two weeks. 2. The writ petition is disposed of directing the Ist respondent to consider and take a decision on Ext.P4 revision provided it is filed in time and upon the petitioner remitting the amount remaining to be paid so as to comply the WPC No. 7156/2009 -2- requirement of depositing of 50% of the amount. Petitioner is granted three weeks' time from today to deposit the balance amount. Recovery proceedings will be kept in abeyance for six weeks. Thereafter, it is for the petitioner to seek interim order before the revisional authority. (K.M.JOSEPH) JUDGE. MS