P.K.Kamalam vs Kozhikode Corporation
2023 Latest Caselaw 8520 Ker

                    IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

                THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

         MONDAY, THE 7TH DAY OF AUGUST 2023 / 16TH SRAVANA, 1945

                            WP(C) NO. 14484 OF 2018

PETITIONER/S:

             P.K.KAMALAM
             AGED 75 YEARS
             W/O. HARIDASAN NAIR, VALAPPIL HOUSE, 2/442, KANAL ROAD,
             KARAPARAMBA, KOZHIKODE.
             BY ADVS.
             SRI.T.G.RAJENDRAN
             SMT.ANN SUSAN GEORGE
             SRI.T.R.TARIN
             SRI.V.A.VINOD


RESPONDENT/S:

     1       KOZHIKODE CORPORATION
             REPRESENTED BY ITS SECRETARY, KOZHIKODE - 673 571.
     2       THE TAHSILDAR
             KOZHIKODE TALUK OFFICE, BUILDING TAX DEPARTMENT, CIVIL
             STATION, KOZHIKODE - 673 571.
             BY ADVS.
             BINDUMOL JOSEPH
             B.S.SYAMANTHAK
             ANJU ANILKUMAR


OTHER PRESENT:

             ARUN AJAY SANKAR-GP



      THIS   WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON

07.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)NO.14484 OF 2018
                                     2




                                  JUDGMENT

1. The present writ petition has been filed under

Article 226 of the Constitution of India seeking the following

reliefs:

a) Issue a writ of certiorari calling for the records leading to Exts.P4 and P6 and quash the original of the same.

b) Issue a writ of mandamus or any appropriate writ order or direction, directing the 2nd respondent to reconsider Ext.P6 assessment order taking into account of Ext.P5 reply after affording an opportunity of hearing to the petitioner.

2. Admittedly, there is a statutory appeal provided

under Section 11 of the Kerala Building Tax Act, 1975 (for

short, the Act) against an order of assessment. The petitioner

instead of taking recourse to file statutory appeal under

Section 11 of the Act has approached this Court by filing the

present writ petition under Article 226 of the Constitution of

India. When there is statutory remedy of appeal provided W.P.(C)NO.14484 OF 2018

under the Act itself, this Court would not like to entertain

this writ petition and therefore writ petition is dismissed on

the ground of availability of statutory remedy of appeal to the

petitioner. However, it is provided that if the petitioner files

an appeal within a period of 15 days from today, the

appellate authority shall proceed with the appeal on merits

without entering into the question of delay.

3. With the aforesaid liberty and direction, the Writ

Petition is finally disposed of. Interim order, if any, stands

vacated. Sd/-

DINESH KUMAR SINGH

JUDGE Shg W.P.(C)NO.14484 OF 2018

APPENDIX OF WP(C) 14484/2018

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 05/09/1994 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE ORDER OF ASSESSMENT ISSUED BY THE 2ND RESPONDENT DATED 21/10/1994 EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 21/10/1994.

EXHIBIT P4 TRUE COPY OF THE NOTICE ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT DATED 26/08/2017. EXHIBIT P5 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT DATED 14/02/2018.

EXHIBIT P6 TRUE COPY OF THE ORDER OF ASSESSMENT ISSUED BY THE 2ND RESPONDENT DATED 20/03/2018.