Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court

The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building Tax Act.

The bench of Justice A. K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has granted the liberty to the appellant to prefer a statutory revision before the District Collector against the order, by which the First Appellate Authority affirmed the assessment order of the Tahsildar, assessing the buildings belonging to the appellant to building tax.

The petitioner/assessee has challenged the order of the First Appellate Authority under the Kerala Building Tax Act, which upheld the assessment order passed by the Tahsildar, assessing the buildings belonging to the appellant for building tax and luxury tax. The Appellate Authority also remanded another issue to the Tahsildar-Assessing Authority for fresh consideration.

While disposing of the writ petition, the learned single judge took note only of that portion of the impugned order of the First Appellate Authority that remanded one issue for fresh consideration by the Assessing Authority and dismissed the writ petition as not maintainable, since according to the single judge, the order was only a remand order.

The petitioner contended that the single judge did not take note of the first portion of the order, which literally confirmed the assessment to the building tax of the buildings of the appellant. The factual errors were committed by the First Appellate Authority while confirming the order of the Assessing Authority, assessing the buildings to building tax.

The court held the appellant has an effective alternative remedy of preferring a revision petition before the District Collector under Section 13 of the Building Tax Act.

The court clarified that if the appellant prefers a revision petition before the District Collector within a month from the date of receipt of a copy of the judgment, then the District Collector shall treat the revision petition as one filed within time for the purposes of the Act and proceed to consider the revision petition on merits.

Counsel For Petitioner: P.V. Vinod

Counsel For Respondent: Smt. Resmita Ramachandran

Case Title: Smt. Pathminim Legal Heir Of Mr. Mattummel Kunhiraman Versus State Of Kerala

Citation: 2024 LiveLaw (Ker) 521

Case No.: WA NO. 534 OF 2024

Click Here To Read The Order