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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
JOSEPH THOMAS M. – Appellant
Versus
THE TAHSILDAR IRITTY TALUK OFFICE – Respondent
| Table of Content |
|---|
| 1. challenge to assessment under kerala building tax act. (Para 1) |
| 2. no need for jurisdiction under article 226 due to effective alternative remedy. (Para 2) |
JUDGMENT
This writ petition is filed by the petitioner challenging Ext.P3 order of assessment under the provisions of the Kerala Building Tax Act , 1975. However, as far as the said order is concerned, it is an order appealable under the provisions of the Act before the Revenue Divisional officer.
2. In such circumstances, even though the learned counsel for the petitioner raised various contentions including the denial of opportunity of being heard, taking note of the amount involved in the matter, I do not find any necessity to invoke the jurisdiction of this Court under Article 226 of the Constitution of India, when there is an effective alternative remedy provided.
Accordingly, this writ petition is dismissed without prejudice to the right of the petitioner to invoke the statutory remedies.
Sd/-
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