KRISHNA DAS Vs. TAHSILDAR

JUDGEMENT

(1.) In this writ petition, the petitioner challenges the levy of tax under the Kerala Building Tax Act, 1975 (hereinafter referred to as 'the Act') and the consequent recovery proceedings. The building in respect of which the assessment is made belongs to a private limited company, known as 'M/s. Hotel Kandath International Pvt. Ltd'., which is stated to be a 'three star hotel'. The petitioner is the Managing Director of the Company. He claims that as per the Notification of the Government dated 11-7-1986 the Department of Tourism is authorised to grant exemption from payment of tax in respect of the buildings coming within the category of 'three star hotel'.

(2.) Ext. P1 is the order of assessment dated 31-10-1980. Ext. P2 is the demand notice calling upon the petitioner to pay a sum of Rs. 2,49,222/- towards building tax. Exts. P7 and P8 are the demand notices issued under the provisions of the Kerala Revenue Recovery Act seeking to recover the amount demanded towards building tax. By Ext. P3 the petitioner requested the Tahsildar that the above building may be exempted from payment of building tax in view of the aforesaid notification. In reply the Tahsildar sent Ext. P4 dated 23-12-1988 stating that the assessment has already been made and therefore he cannot interfere in the order issued by him. Thereupon the' petitioner submitted Ext. P5 petition dated 25-1-1989 before the District Collector requesting to revise suo motu, the order passed by the Tahsildar, under S.13 of the Act. That petition was rejected by Ext. P6 "order dated 1-2-1989 mainly on the ground that it was not filed within thirty days as provided in sub-s.(3) of S.13 of the Act. That order passed by the District Collector is under challenge.

(3.) The main question that calls for determination in this case is whether the petitioner is entitled to invoke power of suo motu revision conferred on the District Collector under S.13ofihe Act. S.13 of the Act as stood at the relevant time reads thus: