IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 29532 of 2007(N)
1. P.M.ABRAHAM, S/O MANI ABRAHAM,
... Petitioner
Vs
1. ASSESSING AUTHORITY UNDER THE
... Respondent
2. THE APPELLATE AUTHORITY UNDER THE
3. THE REVISIONAL AUTHORITY UNDER THE
4. THE STATE OF KERALA, REP. BY THE
For Petitioner :SRI.JAMES KURIAN
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :22/10/2007
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) No. 29532 OF 2007 N
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Dated this the 22nd October, 2007
J U D G M E N T
By Ext. P1 the petitioner was assessed to building
tax and following that, an appeal was filed by the
petitioner, which was also dismissed. He pursued the
matter in revision by filing Ext. P6 and that also has
been dismissed as per Ext. P7. While the petitioner
contends for the position that he had not filed any
return in terms of the Act, the authorities have relied
on Ext. P8 which is stated to be a return filed by the
petitioner’s wife. The reliability of this is again
disputed by the petitioner. In view of this, while the
learned Govt. Pleader contends that the matter has
attained finality the learned counsel for the
petitioner submits that the matter needs re-
examination. However, the petitioner’s limited request
is that the building should be measured in his presence
by any one of the assessing authority, appellate
authority or the revisional authority so that his
liability towards building tax could be determined in
WPC No. 29532/07 -2-
his presence. This request appears to be reasonable.
This is so for the further reason that the petitioner
has also raised the contention that he had not had an
opportunity of filing a return in the matter.
2. In view of this, I dispose of this writ
petition, directing that the 1st respondent shall
measure the building of the petitioner with notice to
him as expeditiously as possible, at any rate within
six weeks of receipt of a copy of this judgment.
Thereafter, the building tax as found to be due from
the petitioner will be demanded and paid. In the
meanwhile, further proceedings for recovery in terms of
Exts. P5 and P7 shall be kept in abeyance.
ANTONY DOMINIC
JUDGE
jan/-
