WP(C) NO. 13421 OF 2025 1 2025:KER:28652 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947 WP(C) NO. 13421 OF 2025 PETITIONER : C.P. ROY AGED 65 YEARS, S/O.C.P. POULOSE, CHOOLIKKAL, PRIYADARSHINI ROAD, ALUVA, ERNAKULAM DISTRICT, PIN – 683 101 BY ADVS. JAISON JOSEPH JIMMY JOSEPH VEENA VALLIKANTHAN RESPONDENTS : 1 STATE OF KERALA REPRESENTED BY SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001 2 THE SUB COLLECTOR OFFICE OF THE REVENUE DIVISIONAL OFFICER, FORT KOCHI, ERNAKULAM DISTRICT, PIN – 682 001 3 THE TAHSILDAR ASSESSING AUTHORITY, LUXURY TAX, TALUK OFFICE ALUVA, MINI CIVIL STATION, ALUVA, ERNAKULAM DISTRICT, PIN - 683101 WP(C) NO. 13421 OF 2025 2 2025:KER:28652 4 THE VILLAGE OFFICER ALUVA WEST VILLAGE, BRIDGE ROAD, ALUVA, ERRNAKULAM DISTRICT, PIN – 683 101 BY SMT.JASMIN M.M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13421 OF 2025 3 2025:KER:28652 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=- W.P.(C).No.13421 of 2025 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 3rd day of April, 2025 JUDGMENT Petitioner challenges an order of assessment of building tax and luxury tax as well as the order of the appellate authority dismissing the appeal. 2. Having heard the learned counsel for the petitioner as well as the learned Government Pleader, I am of the view that since Section 13 of the Kerala Building Tax Act, 1975 confers a power of revision before the District Collector, the petitioner ought to pursue the said remedy. Recourse to writ petition under Article 226 of the Constitution of India ought not be entertained in view of the said alternate remedy. Accordingly, this writ petition is dismissed, reserving the liberty of the petitioner to pursue the statutory remedy, in accordance with law. Sd/- BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 13421 OF 2025 4 2025:KER:28652 APPENDIX OF WP(C) 13421/2025 PETITIONER'S EXHIBITS : Exhibit P1 THE TRUE PHOTOCOPY OF THE PROCEEDINGS BEARING NO. C7/370344/2023 DATED 19.08.2023 OF RESPONDENT NO.2 Exhibit P2 THE TRUE PHOTOCOPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT NO.3 Exhibit P3 THE TRUE PHOTOCOPY OF THE POSTAL RECEIPT DATED 19.10.2023 Exhibit P4 THE TRUE PHOTOCOPY OF THE ACKNOWLEDGEMENT CARD DATED 20.10.2023 Exhibit P5 THE TRUE COPY OF THE JUDGMENT IN WRIT PETITION (C) NO. 38936 OF 2023 DATED 24.11.2023 Exhibit P6 THE TRUE PHOTOCOPY OF THE NOTICE DATED 22.10.2024 ISSUED FROM THE OFFICE OF RESPONDENT NO.2 TO THE PETITIONER Exhibit P7 THE TRUE PHOTOCOPY OF THE ADDITIONAL LIST OF DOCUMENTS SUBMITTED BEFORE THE RESPONDENT NO.2 Exhibit P8 THE TRUE PHOTOCOPY OF THE ORDER DATED 18.02.2025 OF RESPONDENT NO.2