{"id":180479,"date":"2008-10-23T00:00:00","date_gmt":"2008-10-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-v-mathew-vs-state-of-kerala-on-23-october-2008"},"modified":"2018-01-25T19:10:18","modified_gmt":"2018-01-25T13:40:18","slug":"a-v-mathew-vs-state-of-kerala-on-23-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-v-mathew-vs-state-of-kerala-on-23-october-2008","title":{"rendered":"A.V.Mathew vs State Of Kerala on 23 October, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">A.V.Mathew vs State Of Kerala on 23 October, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 31211 of 2008(N)\n\n\n1. A.V.MATHEW, VARAMBINAKATHU HOUSE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY THE\n                       ...       Respondent\n\n2. THE REVENUE DIVISIONAL OFFICER,REVENUE\n\n3. THE TAHSILDAR, KANAYANNUR,\n\n                For Petitioner  :SRI.BECHU KURIAN THOMAS\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :23\/10\/2008\n\n O R D E R\n                          K.M. JOSEPH, J.\n\n            ````````````````````````````````````````````````````\n                 W.P.(C) No. 31211 OF 2008 N\n            ````````````````````````````````````````````````````\n           Dated this the 23rd day of October, 2008\n\n                          J U D G M E N T\n<\/pre>\n<p>           Petitioner challenges Exts.P5, P5(a), P8 and P9.<\/p>\n<p>Exts.P7 and P7(a) are the assessment orders under the<\/p>\n<p>Kerala Building Tax Act.          But, by a mistake, the         learned<\/p>\n<p>counsel for the petitioner has challenged Exts.P5 and P5(a)<\/p>\n<p>instead of Exts.P7 and P7(a).             Ext.P8 is the order of the<\/p>\n<p>Tahsildar imposing luxury tax. It is not in dispute that the<\/p>\n<p>petitioner has right of revision under section 13 of the Building<\/p>\n<p>Tax Act. Of course, learned counsel for the petitioner would<\/p>\n<p>contend that the view taken by the RDO cannot be<\/p>\n<p>countenanced in law. He points out that the RDO has taken<\/p>\n<p>the view that law does not treat the husband and wife as<\/p>\n<p>different persons. I am sure that if he files a revision, he can<\/p>\n<p>take a contention against this finding before the revisional<\/p>\n<p>authority and the revisional authority will apply its mind to the<\/p>\n<p>contention.   In the face of the availability of an alternate<\/p>\n<p>WPC.31211\/08<br \/>\n<span class=\"hidden_text\">                              : 2 :<\/span><\/p>\n<p>remedy which cannot be, by no stretch of imagination,<\/p>\n<p>considered as inadequate, I decline jurisdiction.<\/p>\n<p>     Writ petition is disposed of relegating the petitioner to<\/p>\n<p>pursue the alternate remedy available under section 13 of the<\/p>\n<p>Act.\n<\/p>\n<\/p>\n<p>                                                         Sd\/-\n<\/p>\n<p>                                         (K.M.JOSEPH, JUDGE)<br \/>\naks<\/p>\n<p>                     \/\/ TRUE COPY \/\/<\/p>\n<p>                                 P.A. TO JUDGE<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court A.V.Mathew vs State Of Kerala on 23 October, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 31211 of 2008(N) 1. A.V.MATHEW, VARAMBINAKATHU HOUSE, &#8230; Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY THE &#8230; Respondent 2. THE REVENUE DIVISIONAL OFFICER,REVENUE 3. THE TAHSILDAR, KANAYANNUR, For Petitioner :SRI.BECHU KURIAN THOMAS For [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-180479","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A.V.Mathew vs State Of Kerala on 23 October, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/a-v-mathew-vs-state-of-kerala-on-23-october-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A.V.Mathew vs State Of Kerala on 23 October, 2008 - Free Judgements of Supreme Court &amp; 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