VILLAGE OFFICER Vs. SHEEBA MOHAN

JUDGEMENT

(1.) The State has approached this Court, challenging the judgment passed in CMA No.69/2011 on the file of the District Court, Thalassery.

(2.) The appeal was filed by the party respondent as against the order passed by the Sub Collector, Thalassery. The appeal purportedly has been filed under Section 12 of the Kerala Building Tax Act, 1975. The State questions the very jurisdiction of the District Court to pass such an order.

(3.) In this context, it is appropriate to refer to Section 12 of the Kerala Building Tax Act, 1975, which reads as follows;