IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 3RD NOVEMBER 2011 / 12TH KARTHIKA 1933 WP(C).No. 28340 of 2011(N) -------------------------- PETITIONER(S): --------------------- MATHEW JOSEPH, THOTTUMKAL HOUSE, KOLANI.P.O., THODUPUZHA, IDUKKI DISTRICT. BY ADV. SRI.GEORGEKUTTY MATHEW RESPONDENT(S): ------------------------ 1. THE REVENUE DIVISIONAL OFFICER, IDUKKI COLLECTORATE, PAINAV, IDUKKI DISTRICT – 685603 2. THE TAHASILDAR, THODUPUZHA TALUK THODUPUZHA.P.O., IDUKKI DISTRICT – 685584. BY GOVT. PLEADER SRI. S.JAMAL. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 28340 of 2011(N) APPENDIX PETITIONER'S EXHIBITS : P1 : COPY OF THE TAX RECEIPT DTD 10/03/2004. P2 : COPY OF THE MEMORANDUM OF APPEAL DTD 19/09/2009 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P3 : COPY OF THE ORDER DTD 08/06/2011 PASSED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE. STU S.SIRI JAGAN, J. ================== W.P.(C).No. 28340 of 2011 ================== Dated this the 3rd day of November, 2011 J U D G M E N T This matter relates to assessment under the Kerala Building Tax Act in respect of the petitioner's building. Against the orders of assessment, the petitioner filed Ext.P2 appeal, which was rejected by Ext.P3 order. Although the petitioner has a right of revision before the District Collector, the petitioner has chosen to challenge the same in this writ petition on the ground that the petitioner has not been afforded an opportunity of being heard before passing Ext.P3 order. Therefore, I directed that learned Government Pleader to get instructions as to whether the petitioner was afforded an opportunity of being heard before passing Ext.P3 order. The learned Government Pleader today submits that the petitioner was not afforded an opportunity of being heard before passing Ext.P3 order. Accordingly, Ext.P3 order is quashed on the ground of want of hearing. The 1st respondent shall pass fresh orders after affording an opportunity of being heard to the petitioner, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-