The main legal point established in the judgment is the requirement to exhaust efficacious alternative remedies provided under the Act and Rules before filing a writ petition, and the principles of locus standi for unincorporated associations to file a writ petition.

1. Porathissery Panchayat, by virtue of the power conferred on it under S.68 of the Kerala Panchayats Act, 1960 read with R.o of the Kerala Panchayats (Building Tax) Rules, 1963 assessed and determined the yearly tax, payable half yearly by the owners of the buildings in the said Panchayat, for 5 years commencing from 14-1-1988. Any person under R.9 of the said rules can move the executive authority by revision petition to reduce the tax to which he is liable for the forth-coming year on the ground that the annual rental value of the building in respect of which the tax is imposed has decreased since the assessment of the building was last made or revised. Against the order made by the Executive Authority imposing tax an appeal shall lie to the Panchayat in respect of the assessment and imposition of any of the taxes made by the Executive Authority. This is under R.10 of the Taxation and Appeal Rules, 1963. The persons in Porathissery Panchayat who received the bills in respect of the buildings for payment of building tax filed revision petitions. It is stated that the petitioners had obtained minor reductions. Not satisfied with such reductions, many of the owners of the buildings in the Panchayat would like to file appeals. But as the individuals are not in a position to file appeals the building owners of the Porathissery Panchayat decided to form an Association by name Porathissery Panchayat Tax Payer's Association, to carry out agitation against the enhancement of building tax as could be seen from Ext. P1. In the original petition it is stated that the owners of the buildings in the said Panchayat organised under the Chairmanship of one Narayana Menon to fight against the Panchayat to see that the building tax imposed is withdrawn. It is stated in Ext.P1 that the General Convenor is Sri. V.V.Kunhunni and the Treasurer is Adiyattiparambil Kochu Devassy. Thereafter it would appear that as part of their agitation one U.P. Devassy styling himself as a Secretary, Porathissery Panchayat Tax Payer's Association, Karuvannur, filed O.P.No.613/ 89 which was dismissed by a learned single judge holding that

"the building tax assessment made by the first respondent is challenged by the petitioner on various grounds. The petitioner has an efficacious alternative remedy under the statute. When such a remedy is available no writ can be entertained before the statutory remedy is exhausted. The original petition is dismissed."

2. It is against the said judgment that the above writ appeal is filed by Porathissery Panchayat Tax Payer's Association represented by the Secretary U.P. Devassy.

3. We heard counsel for the appellant. The first prayer in the original petition is to "issue a writ of certiorari or other appropriate writ or order or direction setting aside the assessment of building tax from 1-4-1988 of 2nd respondent." The second prayer is to "issue a writ of mandamus or other appropriate writ or order or direction directing the Ist respondent to assess building tax afresh on the basis of rental value of the building as stated in S.68." The prayers are very vague. The entire assessment made by the Panchayat is sought to be quashed in the Writ Petition. As stated already, against the assessment made by the Panchayat, the persons have already filed revision petitions and got some relief. There are efficacious alternative remedies provided under the Act and Rules by way of revision and appeals and without exhausting the statutory remedies it is not open to the petitioner to file the writ petition. In that view of the matter we hold that the learned single judge rightly refused jurisdiction and dismissed the writ petition.

4. Even though in the original petition, the petitioner is U.P. Devassy, in the Writ Appeal, the appellant is mentioned as Tax Payer's Association represented by its Secretary. In the Writ Appeal, the appellant is styled as Porathissery Panchayat Tax Payer's Association. Ist is an unincorporated body. What are