IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 11TH JANUARY 2010 / 21TH POUSHA 1931 WP(C).No. 22088 of 2009(E) -------------------------- PETITIONER(S): --------------------- A.G.ANILKUMAR, AMMANCHUTTY PARAMBU, ELAVUNGAL ROAD, SAMSKARA JUNCTION, PALARIVATTOM. BY ADV. SRI.M.M.SAIDU MUHAMMED SMT.REENA MATHEW (THEVALAKKATTU) RESPONDENT(S): ----------------------- 1. THE SECRETARY, COCHIN CORPORATION, CORPORATION OFFICE, ERNAKULAM. 2. STANDING COMMITTEE FOR APPEALS ON TAXATION, COCHIN CORPORATION, REPRESENTED BY IT'S CHAIRMAN. ADDL.R3. THE STATE OF KERALA, REP.BY THE CHIEF SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM. (ADDL.R3 IS IMPLEADED AS PER ORDER DATED 5/8/09 IN WP(C)) ADV. SRI.M.K.CHANDRAMOHAN DAS,SC,COCHIN COPN FOR R1 & R2 ADVOCATE GENERAL FOR R3 SRI.P.V.SURENDRANATH, SC FOR CORPORATION THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.22088 OF 2009 (E) -------------------------------------------------- Dated this the 11th day of January, 2010 J U D G M E N T Ext.P1 is a demand for building tax served on the petitioner, for the period from 2000-2001 to 2008-2009, together with other charges for an amount of Rs.47,695/-. The contention of the petitioner is that a substantial portion of the demand contained in Ext.P1 is time barred and therefore is illegal. According to him, aggrieved by the demand, he filed Ext.P2 appeal offering to remit that portion of demand in Ext.P1 which according to him, was not time barred and that the Corporation declined to accept the appeal, for not remitting the entire amount. It is in these circumstances the writ petition is filed. 2. By order dated 5th August, 2009, following Ext.P3 judgment, this court directed that the appeal shall be filed remitting a portion of the amount. Counsel for the petitioner points out that accordingly appeal has been filed and the same has already been heard. 3. In the light of the fact that the appeal has been filed and the matter has been heard, all that is called for in this writ petition WPC.No.22088 /09 :2 : is a direction to the appellate authority to dispose of the appeal on merit. A direction is so issued. Writ Petition is disposed of as above. (ANTONY DOMINIC) JUDGE vi/