IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 4TH NOVEMBER 2008 / 13TH KARTHIKA 1930 WP(C).No. 32279 of 2008(P) -------------------------- PETITIONER(S): --------------- 1. P.MOIDEEN, S/O.KUNHABDU 'HIRA', NEAR MATHRUBHUMI PO THANA, REPRESENTED BY HIS POWER OF ATTORNEY P.M.MOHAMMED SHAREEF S/O.K.KUTTY HASSAN, PRABHATH RESIDENCY FORT ROAD, KANNUR-1 2. P.M.RASHEED, S/O.P.MOIDEEN 'HIRA', NEAR MATHRUBHUMI PO THANA, REPRESENTED BY HIS POWER OF ATTORNEY P.M.MOHAMMED SHAREEF S/O.K.KUTTY HASSAN, PRABHATH RESIDENCY FORT ROAD, KANNUR-1 3. T.T.P. RAHEES, S/O.MOOSA 'NISHAN', FORT ROAD THAVAKKARA, KANNUR BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): --------------- 1. THE TAHSILDAR, KANNUR 2. THE REVENUE DIVISIONAL OFFICER THALASSERY 3. VILLAGE OFFICER KANNUR-1, KANNUR DISTRICT BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 32279 OF 2008 P ```````````````````````````````````````````````````` Dated this the 4th day of November, 2008 J U D G M E N T Petitioners challenge Exts.P1 to P3 and seek a direction to the respondents to permit them to remit the building tax due in four equal quarterly instalments. A direction is also sought to accept the appeals against Exts.P1 to P3 orders on the petitioners remitting 1/4th of the building tax assessed. 2. I heard learned counsel for the petitioners and learned Government Pleader. Exts.P1 to P3 are the orders of assessment by which the petitioners are called upon to pay building tax at Rs.9,63,000/-. Petitioners rely on the provision of the Building Tax Act to contend that they are entitled to pay the tax in four equal quarterly instalments. I feel that the petitioners are entitled to make payment of the demand in four equal quarterly instalments. WPC.32279/08 : 2 : Accordingly, writ petition is disposed of directing that the petitioners will be entitled to pay the building tax in four equal quarterly instalments. It is also directed that if the petitioners prefer appeals accompanied by the payment of the first quarterly instalment, the appeals will be entertained and a decision will be taken thereon in accordance with law. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE