IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 13TH NOVEMBER 2008 / 22ND KARTHIKA 1930 WP(C).No. 31246 of 2008(T) -------------------------- PETITIONER(S): --------------- 1. P.M.MUHAMMED BASHEER, S/O.MAHAROOB, PUNNAKKOTTAYIL HOUSE, VARAPETTY, KOTHAMANGALAM. 2. SUBAIDA, W/O.MOHAMMED BASHEER, PUNNAKKOTTAYIL HOUSE, VARAPPETTY, KOTHAMANGALAM. BY ADV. SRI.C.DILIP RESPONDENT(S): --------------- THE TAHSILDAR, KOTHAMANGALAM. BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 31246 OF 2008 T ```````````````````````````````````````````````````` Dated this the 13th day of November, 2008 J U D G M E N T Petitioners challenge Exts.P11 and P12. Ext.P11 is the re-assessment order dated August, 2008. Ext.P12 is a notice of demand under the Kerala Building Tax Act. Learned Government Pleader, on instructions, fairly submits that Ext.P11 is in purported exercise of powers under section 15 of the Act. The power under section 15 is not available if it is not exercised within three years. It is not in dispute that Exts.P11 and P12 are in the purported exercise of powers under section 15 of the Kerala Building Tax Act. But, at the same time, it is beyond the time prescribed in the Act. In such circumstances, Exts.P11 and P12 are unsustainable and they are quashed. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE