C.K.Sadanandan vs The District Collector
2021 Latest Caselaw 9047 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    THURSDAY, THE 18TH DAY OF MARCH 2021 / 27TH PHALGUNA, 1942

                        WP(C).No.6987 OF 2021(W)


PETITIONER/S:

                C.K.SADANANDAN
                AGED 58 YEARS
                SURYA APARTMENT, P.O.CIVIL STATION, KANNUR-670 001,
                PROPRIETOR, SADANANDA REALTORS, BUILDERS AND
                DEVELOPERS, 2ND FLOOR, BRIGADE CENTRE, FORT ROAD,
                KANNUR-670 001.

                BY ADV. SRI.RAJESH NAMBIAR

RESPONDENT/S:

      1         THE DISTRICT COLLECTOR
                CIVIL STATION, KANNUR-670 001.

      2         THE TAHSILDAR,
                TALUK OFFICE, KANNUR-670 001.

      3         THE VILLAGE OFFICER,
                PALLIKUNNU VILLAGE OFFICE, KANNUR-670 004.


OTHER PRESENT:

                GP- SMT. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.6987 OF 2021(W)

                                       2

                                  JUDGMENT

Dated this the 18th day of March 2021

Heard the learned counsel for the petitioner. He submits that the

petitioner has approached revisional Authority as per the judgment dated

22.01.2021 in WP(C) No.7574 of 2020. However, the revisional authority,

by the communication at Ext.P4 is demanding 50% of the tax for

entertaining the revision. Learned counsel for the petitioner argues that

under Rules, the appeal under Section 11 of the Kerala Building Tax Act,

1975 can be entertained on payment of 1st instalment of the tax and that

Rule should be made applicable to the revisional authority for entertaining

the revision.

2. I have considered the submissions so advanced. Section 13 of

the Kerala Building Tax Act, 1975 deals with revision. Subsection 4 thereof

reads thus:

13. Power of revision of the District Collector. (4). No application for revision under subsection (1) by an aggrieved party shall lie unless fifty per cent of the building tax has been paid.

3. This Court in writ jurisdiction cannot direct the respondents to

act contrary to the expressed provisions of law.

In this view of the matter, the petition is devoid of substance and the

same is dismissed.

Sd/-

                                                   A.M.BADAR
Nsd                                                  JUDGE
 WP(C).No.6987 OF 2021(W)





                           APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1           TRUE COPY OF THE PROCEEDINGS NO.C4-7903/19

DATED 27.01.2020 OF THE 2ND RESPONDENT ALONG WITH ENGLISH TRANSLATION.

EXHIBIT P2 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DATED 22.02.2021 IN WPC 7574 OF 2020.

EXHIBIT P3 TRUE COPY OF THE REVISION PETITION DATED 17.02.2021 ALONG WITH ITS ENGLISH TRANSLATION.

EXHIBIT P4 TRUE COPY OF THE PROCEEDINGS NO.DCENR/1992/2020 G9 DATED 05.03.2021 OF THE 1S RESPONDENT WITH ENGLISH TRANSLATION. //TRUE COPY// PA TO JUDGE