IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 5TH APRIL 2011 / 15TH CHAITHRA 1933 WP(C).No. 36999 of 2010(Y) --------------------------------------- PETITIONERS: --------------------- 1. P.SIVANANDA PAI, 55 YEARS, S/O.PADMANABHA PAI, CHERUKARETH PARAMBU, KRISHNASWAMY ROAD, COCHIN-35. 2. PRADEEP SATHYANARAYAN, S/O.PURUSHOTHAMA PAI, CHERUKARETH PARAMBU, KRISHNASWAMY ROAD, COCHIN-35. 3. SUMESH N.PAI, S/O.NARASIMHA PAI, CHERUKARETH PARAMBU, KRISHNASWAMY ROAD, COCHIN-35. BY ADV. SRI.M.A.SAJI ROSHAN. RESPONDENT: ---------------------- CORPORATION OF COCHIN, REP.BY THE SECRETARY. BY ADV. SRI.C.M.SURESH BABU, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T.RAVIKUMAR, J. - - - - - - - - - - - - - - - - - - - - - - - W.P(C) No. 36999 of 2010 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of April, 2011 J U D G M E N T The petitioners are the owners and occupants of building bearing Nos.40/8774A, B, C of respondent Corporation. It was assessed to property tax. Feeling aggrieved by the levy of tax, the petitioners have preferred two applications with a request to reduce the property tax. Since the petitioners have not preferred any appeal against the order levying tax, the respondent compelled the petitioners to remit the tax and also cautioned the petitioners with coercive steps in case of failure to remit the tax. It is in the said circumstances, this writ petition has been filed. 2. A scanning of the reliefs sought for, in this writ petition, would reveal that even in this writ petition, the petitioners are not challenging the original order levying tax. The following are the reliefs sought for, in this writ petition:- “i) This Hon'ble Court may be pleased to issue writ of mandamus or any other appropriate writ or direction directing the respondent to reduce the property tax of the Buildings Ground floor 40/8774A in consistency with the building in 40/7342 series.” ii) This Hon'ble Court may be pleased to direct the respondent to allow remission of property tax to the Buildings 1st floor 40/8774B, W.P.(C) No. 36999 of 2010 -2- 2nd floor 40/8774C of the petitioners by considering the fact that those building has been vacant till date.” 3. As already noticed, the Building in question was assessed to property tax. According to the petitioners the property tax assessed is highly exorbitant when compared to the assessment of property tax in respect of the neighboring buildings. Whatever be the ground of attack it is a fact that the petitioners have not availed the appellate remedy to redress the grievance, if any, against the original assessment order. That apart, there is no challenge against the same even in this writ petition. In the circumstances, the petitioners cannot be heard to contend against the action, if any, taken by the respondent for realising the assessed tax amount, in accordance with law. Therefore, this writ petition is liable to be dismissed and, accordingly, it is dismissed. However, it is made clear that the dismissal of the writ petition will not stand in the way of the petitioners right to avail the statutory remedy, in accordance with law. Sd/- C.T.RAVIKUMAR, JUDGE //TRUE COPY// P.A. TO JUDGE KRK