IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 12083 of 2005(L)
1. ALICE THANKACHAN W/O. THANKACHAN
... Petitioner
Vs
1. STATE OF KERALA REPRESENTED BY
... Respondent
2. DISTRICT COLLECTOR, IDUKKI DISTRICT.
3. DEPUTY THAHASILDAR (HO)
4. VILLAGE OFFICER, VATHUKUDY VILLAGE,
5. THE SECRETARY, VATHUKUDY PANCHAYAT,
For Petitioner :SRI.R.DIVAKARAN
For Respondent :SRI.V.A.MUHAMMED
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :21/07/2008
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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W.P.(C) No. 12083 of 2005
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Dated, this the 21st day of July, 2008
J U D G M E N T
Petitioner is challenging assessment and demand of building tax
on the ground that she was not served the assessment order. This
Court vide interim order dated 08/04/2005 directed payment of
Rs.7,000/- by the petitioner and ordered issue of copy of the
assessment order to the petitioner on production of copy of the
order. It is not known whether petitioner collected the assessment
order and filed statutory appeal, if there is any contest. In any case,
there is no scope for challenging building tax assessment before this
Court in writ proceedings because there is a statutory remedy by way
of appeal before the statutory authority. Accordingly, this writ
petition is closed, leaving freedom to petitioner to file appeal before
the statutory authority, if there is any surviving grievance against the
assessment.
2. Learned Government Pleader reported that petitioner has
transferred part of the building after construction. Since building tax
is charge on the building under Section 19(2) of the Building Tax Act,
the recovery authority can attach and sell the building, if arrears of
building tax are not paid.
(C.N.RAMACHANDRAN NAIR, JUDGE)
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