IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 22803 of 2009(U)
1. ROSY, W/O.JOSE,
... Petitioner
Vs
1. THE DISTRICT COLLECTOR, ERNAKULAM.
... Respondent
2. THE REVENUE DIVISIONAL OFFICER,
3. THE TAHSILDAR,
For Petitioner :SRI.V.M.KURIAN
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :11/08/2009
O R D E R
P.R. RAMACHANDRA MENON, J.
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W.P.(C) No. 22803 OF 2009
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Dated this the 11th August, 2009
J U D G M E N T
Challenging imposition of Building Tax under the relevant
provisions of the Kerala Building Tax Act, vide Ext. P1 passed by
the third respondent, the petitioner filed statutory appeal before
the second respondent, who passed Ext. P2 order confirming the
same.
2. Met with the said circumstances, the petitioner
preferred statutory revision as borne by Ext. P3, which led to
Ext.P4 order passed by the first respondent holding that the
petitioner had not turned up for hearing on the scheduled day at
the scheduled time, (i.e. at 2.30 p.m. on 08.07.2009), which is
sought to be intercepted in the present Writ Petition stating that
the matter might be permitted to be contested on merits.
3. The learned Counsel for the petitioner submits that there
was absolutely no wilful default or deliberate negligence on the
W.P.(C) No. 22803 OF 2009
2
part of the petitioner in not being present before the revisional
authority on the date of hearing. The explanation offered vide
Ext. P5 is that, by the time the learned Counsel reached the
office of the first respondent, it was a little late, because of the
traffic block and in the said circumstance, the revisional
authority had already passed the impugned order (Ext.P4)
rejecting the revision petition ex parte. The petitioner had filed
Ext. P5 application on the very same day, i.e., 08.07.2009,
pointing out the actual facts and figures, simultaneously
praying for an opportunity to have the matter reconsidered on
the merits.
4. Heard the learned Government Pleader as well.
5. The case projected by the petitioner in the Writ Petition
as to the sequence of events appears to be genuine and
palatable, particularly when Ext. P5 petition filed before the first
respondent very much bears the seal of the first respondent,
showing the date of its receipt as 08.07.2009.
6. In the said circumstances, this Court finds it fit and
proper to have the matter contested on merits. Accordingly,
W.P.(C) No. 22803 OF 2009
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Ext.P4 order is set aside. The first respondent is directed to
consider Ext. P3 Revision Petition on merits, in accordance with
law, after giving an opportunity of hearing to the petitioner, as
expeditiously as possible and at any rate within one month from
today. It is made clear that till such appropriate orders are
passed on Ext.P3, all further proceedings to realise the amount,
stated as due from the petitioner shall be kept in abeyance.
The Writ Petition is disposed of as above.
P.R. RAMACHANDRA MENON,
JUDGE.
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