📰 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗪𝗿𝗶𝘁 𝗡𝗼𝘁 𝗠𝗮𝗶𝗻𝘁𝗮𝗶𝗻𝗮𝗯𝗹𝗲 𝗔𝗴𝗮𝗶𝗻𝘀𝘁 𝗙𝗶𝗿𝘀𝘁 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝘁𝗲 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝗢𝗿𝗱𝗲𝗿 📢 The bench of Justice A. K. Jayasankaran Nambiar and Justice Syam Kumar V.M. held that

"the writ petition is not maintainable against the first appellate authority's order under the Kerala Building Tax Act." 🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Smt. Pathminim Legal Heir Of Mr. Mattummel Kunhiraman vs. State Of Kerala 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: WA NO. 534 OF 2024

𝗜𝘀𝘀𝘂𝗲: The petitioner challenged the first appellate authority's order, which upheld the assessment of building tax and luxury tax by the Tahsildar and remanded one issue for reconsideration.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The petitioner argued that the single judge only considered the remand portion of the order, not the part affirming the building tax assessment. The petitioner sought relief via writ petition against the appellate authority's order.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Kerala HC ruled that the writ petition is not maintainable against the first appellate authority's order. The court advised the petitioner to pursue a statutory revision before the District Collector under Section 13 of the Kerala Building Tax Act.

The court instructed that if the petitioner files a revision within a month of receiving the judgment, the District Collector should treat it as timely and consider it on its merits.

📜 This ruling emphasizes the availability of revisional jurisdiction as an effective alternative remedy, highlighting the procedure to challenge the first appellate authority's orders under the Kerala Building Tax Act. #TaxLaw #arr4nirc #KeralaHighCourt #LegalUpdate