IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 29^TH DAY OF FEBRUARY 2024 / 10TH PHALGUNA, 1945 WA NO. 290 OF 2024 AGAINST THE JUDGMENT DATED 16/1/2024 IN WP(C) NO.10156 OF

2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER:

ALBERT MARTIN, AGED 30 YEARS S/O. MARTIN CHACKO, AGED 30 YEARS, PAMPARAYIL HOUSE, THATTAKKUZHA POST OFFICE, UDUMBANNOOR VILLAGE, THODUPUZHA TALUK, IDUKKI DISTRICT, PIN - 685581 BY ADVS.

ARUN CHANDRAN THOMAS J.ANAKKALLUNKAL RESPONDENTS/RESPONDENTS:

1 THE TAHSILDAR, THODUPUZHA TALUK, TALUK OFFICE, THODUPUZHA, IDUKKI DISTRICT, PIN - 685584

2 THE REVENUE DIVISIONAL OFFICER, IDUKKI, IDUKKI DISTRICT, PIN - 685603

3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM, PIN -

695001 OTHER PRESENT:

SR.GP-V.K.SHAMSUDHEEN.

THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON

29.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T

Dr. Kauser Edappagath, J.

The appellant preferred the writ petition impugning Exts.P2 and P13 assessment orders passed by the 1^st respondent under the provisions of the Kerala Build