JUDGMENT

H.L.DATTU, C. J.

The petitioner has constructed a three storeyed building in a plot of land measuring 6.46 cents in Sy.No.662/1 and 662/7 in Ward No.40 of Cochin Corporation.

2. The Tahsildar, who is the competent authority under the provisions of the Kerala Building Tax Act, has completed the assessments and has levied building tax in a sum of Rs.51,000/-. Without questioning the correctness or otherwise of the same before the authorities provided under the Statute, the petitioner has approached this Court for the following reliefs:

“i) to quash the orders of assessment passed by the assessing authority/Tahsildar;

ii) to strike down Section 5(2) of the Kerala Building Tax Act;

iii) to strike down Sections 11(1) and 13(4) of the Kerala Building Tax Act insisting on pre-deposit of tax to maintain an appeal or revision.”

3. In so far as the first prayer is concerned, in our view, if for any reason, the petitioner is aggrieved by the orders passed by the Tahsildar under the provisions of the Kerala Building Tax Act, he has got a right of appeal and a revision before the various forums created under the Statute itself. Therefore, the first relief sought for by the petitioner cannot b