KARUNAKARAN Vs. TAHSILDAR

JUDGEMENT

(1.) The owner of a building assessed to tax under the Kerala Building Tax Act, 1975, is the writ petitioner. The building constructed by him in 1982 was subjected to tax under Ext. P1 in the sum of Rs.76,620/-. The capital value of the building was fixed at Rs.10,28,700/-. Ext. P1 is the notice of demand. The particulars like the location of the building, the capital value and the tax assessed are given in the schedule. An appeal Ext. P2 was filed before the Appellate Authority, Revenue Divisional Officer. That was dismissed by order Ext. P4 dated 9-3-1987. The revision Ext. P5 filed on 30-12-1986 was dismissed under Ext. P6 on 6-5-1987.

(2.) The petitioner tenaciously pursued his grievance by filing another revision petition Ext. P7 before the Government. The Government took the view that such a revision was not maintainable. The decision was communicated to the petitioner by Ext. P8 dated 22-9-1987.

(3.) The petitioner challenges Ext. P8 on the ground that the abdication of jurisdiction of the Government was unjustified under the statutory scheme. In the alternative, an attack is made on the orders passed by the taxing authorities, the Tahsildar, the Revenue Divisional Officer and the Collector. There has not been any proper consideration at all of the contentions of the assessee and the materials relevant for the assessment is the substantial contention of the petitioner on that aspect.