SABU P G Vs. REVENUE DIVSIONAL OFFICER

JUDGEMENT

(1.) A residential building constructed by the petitioner has been assessed under the Kerala Building Tax Act, 1975. Exts.P1 and P2 are the assessment orders. The case of the petitioner is that the plinth area of the building referred to in the orders is incorrect and that therefore, he preferred an appeal against Exts.P1 and P2 orders on 25.11.2017. The appeal preferred by the petitioner has now been rejected as per Ext.P7 order. Ext.P7 order is under challenge in this writ petition.

(2.) Heard the learned counsel for the petitioner as also the learned Government Pleader.

(3.) A perusal of Ext.P7 order indicates that the appeal preferred by the petitioner has been rejected on two grounds namely, (i) that the same is filed beyond thirty days from the date of the assessment orders and, (ii) that the petitioner has not preferred the appeal in the prescribed form.