IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 30TH SEPTEMBER 2008 / 8TH ASWINA 1930 WP(C).No. 24419 of 2007(F) ----------------------------------------------- PETITIONER: ------------------ E.K.ANIL, S/O.KUMARAN GOKULAM ESTATE, CHUNDALE VYTHIRI, WAYANAD BY ADV. SRI.PHILIP M.VARUGHESE RESPONDENTS: ----------------------- 1. STATE OF KERALA, REPRESENTED BY THE DISTRICT COLLECTOR, WAYANAD, KALPETTA 2. REVENUE DIVISIONAL OFFICER, MANATHAVADY. 3. TAHSILDAR, TAUK OFFICE, VYTHIRI, WAYANAD 4. DEPUTY TAHSILDAR (RR) VYTHIRI TALUK OFFICE WAYANAD BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO.24419 OF 2007 F PETITIONER'S EXHIBITS: EXT.P1TRUE COPY OF THE ORDER NO.C1/8788/01 DATED 13.8.2001. EXT.P2TRUE COPY OF THE REVISED ORDER DATED 15.1.2005. EXT.P3TRUE COPY OF THE NOTICE DATED 8.1.2007. EXT.P4TRUE COPY OF THE ORDER DATED 30.3.2007. EXT.P5(A) TRUE COPY OF THE RECEIPTS DATED 23.8.2001. EXT.P5(B) TRUE COPY OF THE RECEIPTS DATED 23.8.2001. EXT.P5(C) TRUE COPY OF THE RECEIPTS DATED 23.8.2001. EXT.P5(D) TRUE COPY OF THE RECEIPTS DATED 23.8.2001. EXT.P5(E) TRUE COPY OF THE RECEIPTS DATED 10.3.2005. EXT.P5(F) TRUE COPY OF THE RECEIPTS DATED 5.10.2006. EXT.P5(G) TRUE COPY OF THE RECEIPTS DATED 23.8.2001. EXT.P6TRUE COPY OF THE JUDGMENT IN W.P.(C). NO.7608/2007 DT. 28.3.2007. RESPONDENTS' EXHIBITS: NIL. // True Copy // PS to Judge K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 24419 OF 2007 F -------------------------------------- Dated this the 30th September, 2008 JUDGMENT Petitioner came to be assessed under the Kerala Building Tax Act vide Ext.P1 dated 13.8.2001. Ext.P2 is a notice of demand under Section 15(3) of the Act. Ext.P2 is dated 15.1.2005. Ext.P3 is the notice under Section 34 of the Revenue Recovery Act. Petititioner filed a Revision which was dismissed by the District Collector as per Ext.P4 order dated 30.3.2007 on the ground that the petitioner did not pay fifty per cent of the building tax. Ext.P6 is a Judgment of a learned Single Judge of this Court. Heard the learned counsel appearing for the petitioner and also the learned Government Pleader. The only contention pressed before me by the counsel for petitionewr is that Ext.P2 is vitiated for the reason that it is barred under Section 15. In this regard, he relied on a decision of a Division of this Court in George v. Tahsildar (2000 (3) KLT 620) wherein the Court held as follows: WPC.24419/07 F 2 “In S.15 for rectification of mistakes, it is very clearly stated that rectification should be done within three years and mere issuance of notice within three years of the date of order sought to be rectified is not enough. Therefore, we are of opinion that rectification order issued after seven years is barred by limitation even though notice for rectification was issued before the expiry of three years from the date of original order.” 2. A Counter Affidavit has been filed on behalf of respondents 2 and 3, wherein, it is stated that the notice was served on the petitioner on 10.8.2004 and the building owner appeared for hearing before the Tahsildar on 11.8.2004. Apparently, the attempt is to sustain Ext.P3 with reference to the date of issuance of the notice. This contention cannot hold good in the light of the decision of the Division Bench which I have referred to above. Accordingly, Ext.P2 has no leg to stand on. Consequently, Exts.P2 and P3 are quashed and the Writ Petition is allowed. The amount paid on the strength of Ext.P2, that is to say, in excess of what the petitioner would have been liable to WPC.24419/07 F 3 pay under Ext.P1 shall be refunded by the third respondent to the petitioner within a period of three months from the date of production of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk.