IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 4TH AUGUST 2010 / 13TH SRAVANA 1932 WP(C).No. 16700 of 2010(J) -------------------------- PETITIONER: --------------- CHALIL ANILKUMAR, S/O.A.K.SREEDHARAN, AGED 43 YEARS, RESIDING AT 'GOKULAM', CHELORA AMSOM, THILANOOR DESOM, KANNUR DISTRICT. BY ADV. SRI.P.U.SHAILAJAN RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, KANNUR. 3. THE TAHSILDAR, KANNUR TALUK, KANNUR DISTRICT. 4. VILLAGE OFFICER, KANNUR-II VILLAGE, KANNUR DISTRICT. BY GOVERNMENT PLEADER ADV. MR. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 16700 OF 2010 ......................................................................... Dated this the 4th August, 2010 J U D G M E N T The petitioner is aggrieved of the fixation of tax liability under Section 5A of the Kerala Building Tax Act. The main challenge raised against Ext.P3 assessment order is that the assessing authority has reckoned the total plinth area as 3493.25 M2, which according to the petitioner is quite contrary to the actual facts and figures. Case of the petitioner is that, the actual plinth area of the building is only 1379.37 M2 and it is to bring this factual position to light, that the petitioner has chosen to file I.A.No.10890 of 2010 before this Court for causing the building to be re-measured by the Executive Engineer, (Buildings) PWD, Kannur. 2. The facts and circumstances have been explained from the part of the respondents by filing a counter affidavit, also producing the copy of the notice served to the petitioner as Ext.R3(a). Referring to the contention of the petitioner that the petitioner was never served with a proper notice before W.P.(C) No. 16700 OF 2010 2 finalisation of the proceedings, the learned Government Pleader submits that Ext.R3 (a) was very much served upon the petitioner, inspite of which he did not choose to appear before the assessing authority and it was in the said circumstance, that the assessment was finalised as per Ext. P3. The learned Government Pleader also submits that Ext. P3 assessment order is very much appealable . The said order is dated 04.01.2010 and the petitioner has chosen to approach this Court by filing the Writ Petition on 31.05.2010 and satisfied a sum of Rs. Two lakhs, pursuant to the interim order passed by this Court on 01.06.2010. 3. Going by the materials on record, it is revealed that the total liability assessed by the assessing authority is Rs.6,01,200/- and the petitioner having remitted Rs. Two lakhs, the statutory requirement for preferring the appeal by remitting the 'first quarter' of the amount stands already satisfied . In the said circumstance, the petitioner is permitted to avail the statutory remedy by way of appeal by approaching the concerned appellate authority. Since the petitioner has admittedly approached this Court on 31.05.2010, i.e., before W.P.(C) No. 16700 OF 2010 3 expiry of the statutory period for filing the appeal, the petitioner is permitted to have a further period of two weeks from the date of receipt of a copy of this judgment to file appeal before the concerned appellate authority. If any such appeal is filed as above, the same shall be treated as proper and valid appeal by the concerned appellate authority and the same shall be considered and finalised in accordance with law , of course , after giving an opportunity of hearing to the petitioner as expeditiously as possible at any rate within two months from the date of receipt of the appeal. It is further made clear that no further deposit need be insisted for entertaining the appeal, in view of satisfaction of sum of Rs. two lakhs, pursuant to the interim order dated 01.06.2010 passed by this Court. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk