P.H.FATHIMA Vs. STATE OF KERALA

JUDGEMENT

(1.) The challenge in this writ petition by the petitioners is the order passed by the 3rd respondent, the District Collector, Thrissur, in Ext.P7, whereby the petitioners' revision filed under Sec. 13 of the Kerala Building Tax Act 1975 has been rejected merely on the ground that against the assessment order the remedy is of appeal under Sec. 11 of the Kerala Building Tax Act 1975 before the Revenue Divisional Officer and the revision lie only against the appellate order passed under Sec. 11.

(2.) Learned Counsel for the petitioner submits that the view taken by the 3rd respondent while rejecting the revision is that the revision is not maintainable, is against the express provision of Sec. 13 of the Kerala Building Tax Act, as well as against the judgment of this Court in James Varghese v. District Collector(1989 KHC 349). Sec. 13 of the Kerala Building Tax Act provides the remedy of revision to an assessee even against an assessment order, which reads as under:

(3.) From the bare perusal of Sec. 13, it can be gathered that the District Collector may exercise the revisional power against the assessment order, and it is not limited only to the order passed in appeal under Sec. 11 by the Revenue Divisional Officer. Of course, the power of revision against the assessment order or the appellate order is to be exercised within the parameters provided under Sec. 13.