IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 12TH JULY 2010 / 21ST ASHADHA 1932 WP(C).No. 18490 of 2010(I) --------------------------------------- PETITIONER(S): ------------------------ BABU JOSEPH ,S/O. K.A.JOSEPH KOLENCHERRY HOUSE, ANGADI, KOTHAMANGALAM. BY ADV. SRI.T.M.CHANDRAN, SRI.S.SUJITH, SRI.V.A.SASIDHARAN, SRI.JOSEPH ALBIN NEDUNTHALLY. RESPONDENT(S): -------------------------- 1. ASSISTANT LABOUR OFFICER GRADE I (ASSESSMENT OFFICER) ERNAKULAM, KOCHI-30. 2. DEPUTY TAHSILDAR (REVENUE RECOVERY) KOTHAMANGALAM. 3. SECRETARY BUILDING AND OTHER CONSTRUCTION WORKS WELFARE FUND, THIRUVANANTHAPURAM. R1 & R2 BY GOVT. PLEADER MR.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 18490 OF 2010 -------------------------------------------- Dated this the 12th day of July, 2010 JUDGMENT The learned counsel for the petitioner submits that, the basic issue involved is with regard to the fixation of liability under the Kerala Building Tax Act, which according to the petitioner is not applicable to the petitioner’s building; construction of which was completed before 01.09.1994. 2. The learned Government Pleader submits with reference to the contents of the statement stated as filed, that the assessment order was passed and despatched to the petitioner on 24.06.2008, which has been annexed as Ext.R1(a); however stating that it was sent by ordinary post and there is no proof to show the factum of service of the said proceedings upon the petitioner. The learned counsel for the petitioner submits that, the petitioner has not received any such order and that the petitioner wants to challenge the same. 3. In the above circumstances, the learned counsel seeks for permission to withdraw the Writ Petition, with liberty to challenge the applicability of the Act to the given set of facts, raising appropriate contentions and prayers. Permission is granted and the Writ Petition is dismissed as withdrawn. However, nothing is expressed with regard to the 2 WP(C) No. 18490/2010 maintainability of the Writ Petition or the merits involved, which will considered as and when necessitated. P.R.RAMACHANDRA MENON JUDGE dnc