IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 7TH FEBRUARY 2008 / 18TH MAGHA 1929 WP(C).No. 1843 of 2008(T) ------------------------- PETITIONER: ------------ M.C.SUNNY, MANAGING DIRECTOR, SUNNY HOUSING (INDIA)PVT.LTD., SUNNY ESTATES, MAMANGALAM, EDAPPALLY, PALARIVATTOM, KOCHI-25. BY ADV. SRI.S.ANANTHAKRISHNAN SRI.N.K.SUBRAMANIAN RESPONDENT: ------------- TAHSILDAR, KANAYANNOOR TALUK, ERNAKULAM DISTRICT. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------------- W.P.(C).No.1843 of 2008 ------------------------------------------- Dated this the 7th day of February, 2008 JUDGMENT The challenge in this writ petition is against Ext.P6. Ext.P6 is an order of assessment passed by the respondent in exercise of his powers under the Kerala Building Tax Act. The only contention that is raised in this writ petition to justify by passing of statutory remedy is that the respondent has not adverted to the provisions in section 5(6) of the Act. It may be true that the petitioner is justified in that submission. But the fact remains that the statutory remedy is equally effective. 2. On going through the entire matter, I do not find any justification for the petitioner not to avail of the statutory remedy. In view of this, without prejudice to the contentions and leaving it open to the petitioner to pursue the statutory remedy by filing an appeal, I close this writ petition. If the petitioner files an appeal within three weeks from today, the appellate authority will entertain the appeal and consider the same on merits. ANTONY DOMINIC, JUDGE csl