IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 34381 of 2007(R)
1. C.ACHUTHAN, S/O.THACHU NAIR,
... Petitioner
Vs
1. THE TAHSILDAR, KANNUR.
... Respondent
2. THE REVENUE DIVISIONAL OFFICER,
3. VILLAGE OFFICER,
For Petitioner :SRI.RAJESH NAMBIAR
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :21/11/2007
O R D E R
ANTONY DOMINIC, J
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W.P.(C). 34381/2007
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Dated this the 21st day of November, 2007
JUDGMENT
This writ petition is filed seeking the following
reliefs:-
(i). issue a writ of mandamus or any other
writ order or direction directing the
respondents to permit the petitioner to remit
the building tax due as per Ext.P1 order in
four equal quarterly instalments.
(ii). Issue a writ of mandamus or any other
writ order or direction directing the 2nd
respondent to accept the Ext.P2 appeal on the
petitioner remitting 1/4th of the building tax
due as per Ext.P1 order.
The petitioner submits that against Ext.P1 order of
assessment the petitioner had filed Ext.P2 appeal. There
upon he was informed by Ext.P3 to remit the first
instalment. Petitioner submits that though he is willing to
pay the same which is 1/4th of the tax due in terms of the
provisions of the Act, he has been called upon to pay 1/3rd
W.P.(C).34381/2007
2
amount as per the order of assessment itself and this
demand for remittance of 1/3rd led the petitioner to file
this writ petition.
In view of the provisions contained in the Act,
liability is only to pay <th of the tax. Therefore, I
dispose of this writ petition directing the second
respondent to accept the appeal filed by the petitioner on
the petitioner remitting <th of the tax due in compliance
with what is indicated in Ext.P4. On such remittance the
appeal shall be dealt with on merits. Needless to say
that the balance amount will also be payable in three
equal monthly instalments.
ANTONY DOMINIC
Judge
mrcs