JIJY P.K. Vs. REVENUE DIVISIONAL OFFICER

JUDGEMENT

(1.) Petitioner is aggrieved by an order issued by the Revenue Divisional Officer, dismissing his appeal filed under the Kerala Building Tax Act, 1975, stating the same to be belated.

(2.) Petitioner is the owner of a residential building situated in Survey No.295/8-2 of Kanjikuzhy Village. According to the petitioner, the total floor area of the building is less than 278.70 sq.mtr., and therefore, he cannot be mulcted with the liability of luxury tax. Petitioner alleges that, the assessing authority had, without verifying the actual extent proceeded to impose building tax as well as luxury tax on the building, ignoring the certificate issued by the Grama Panchayath and without even any actual verification. The appeal preferred against the said order was dismissed by the appellate authority due to a delay in preferring the appeal.

(3.) Having heard the learned counsel for the petitioner as well as the learned Government Pleader, I am of the view that since a remedy in the form of a revision under Sec. 13 of the Kerala Building Tax Act, 1975 is available to the petitioner, he ought to have pursued the said remedy.