J U D G M E N T

The petitioners are the joint owners of a building constructed in the property comprised in Sy. No. 274/7 of Thodupuzha Village in Thodupuzha Taluk of Idukki District. Initially the petitioners have obtained a building permit for constructing a building, with plinth area of 3641.32 Sq. Mtrs. However, as the first phase of the project, they completed the building with a plinth area of 2332.42 Sq. Mtrs. Upon completion, the said building was assessed for tax under the provisions of the Kerala Building Tax Act, 1975 by the 3^rd respondent, and an amount of Rs.3,92,400/- was paid by the petitioner.

2. Subsequently, the petitioner carried out further constructions in the said building and as of now, the total plinth area is 3580.19 Sq. Mtrs. The grievance of the petitioner is that, now a further assessment has been made as per Ext.P6, directing the petitioner to pay further amount of tax in respect of the said building. The petitioner has filed this writ petition, challenging the same.

3. After hearing the learned counsel for the petitioner and the learned Govt. Pleader for the respondent, I am of the view that, the said challenge cannot be entertained. Even going by the p