IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 36237 of 2010(D) --------------------------------------- PETITIONER(S): ----------------------- K.P. RADHAKRISHNAN, AGED 58 YEARS, S/O.K.P. KRISHNAN NAIR, AISWARYA, PARAKKAL, MUTTIL (P.O), WAYANAD. BY ADV. SRI.ANEESH JOSEPH RESPONDENT(S): -------------------------- THE TAHSILDAR, VYTHIRY TALUK OFFICE, VYTHIRY (PO), WAYANAD DIST, PIN-673 576. BY GOVT. PLEADER MR.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 36237 of 2010(D) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE DEMAND NOTICE ISSUED BY THE RESPONDENT DATED 23/10/1991. EXT.P2: COPY OF THE TAX RECEIPT DATED 26/03/1992. EXT.P3: COPY OF THE TAX RECEIPT DATED 26/03/1993. EXT.P4: COPY OF THE PLAN OF THE EXTENSION OF THE RESIDENTIAL BUILDING OF THE PETITIONER. EXT.P5: COPY OF THE ORDER IMPOSING TAX DATED 06/11/2010. EXT.P6: COPY OF THE DEMAND NOTICE DATED 06/11/2010. EXT.P7: COPY OF THE ORDER IMPOSING THE LUXURY TAX DATED NOVEMBER 2010. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 36237 of 2010 ================== Dated this the 5 th day of July, 2011 J U D G M E N T The petitioner was assessed to tax under the Kerala Building Tax Act. The petitioner challenges Ext.P6 notice, whereby the petitioner has been directed to pay luxury tax. I am not inclined to entertain this writ petition since the petitioner has an effective alternate remedy by way appeal before the appellate authority as provided under the Act. Accordingly, this writ petition is disposed of with the following directions: If the petitioner files an appeal within one month from today, it would be teated as an appeal filed within time and the appellate authority shall dispose of the same on merits. In order to enable the petitioner to file appeal and seek interim orders, the interim stay granted by this Court would continue to be in force for a period of one month. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge