P.J.GEORGE Vs. STATE OF KERALA

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.

(2.) AGGRIEVED by the order of assessment passed against the petitioner under the Kerala Building Tax Act, the petitioner filed Ext.P5 appeal before the second respondent. No orders have been passed on the appeal and at the same time, revenue recovery proceedings are initiated by Ext.P8 for recovering the tax due. It is Ext.P8 which led the petitioner to file this writ petition complaining that the revenue recovery proceedings are initiated during the pendency of the appeal.

(3.) THE fact that the file is misplaced does not mean that ignoring the filing of the appeal, tax should be recovered and that too, by taking recourse to the provisions of the Revenue Recovery Act.