relegated to the alternate remedy of filing an appeal before the Appellate Authority, in his challenge against Ext.P3 assessment order. This is more so because there are factual aspects to be ascertained by the Appellate Authority, which cannot be gone into by this Court in exercise of the jurisdiction under Article 226 of the Constitution of India. Accordingly, I dispose the writ petition, by directing that if the petitioner pays one instalment of tax, amounting to Rs.1,94,310/- within a period of one month from the date of receipt of a copy of this judgment, and prefers an appeal before the First Appellate Authority under the Kerala Building Tax Act, within six weeks from the date of receipt of a copy of this judgment, then the Appellate Authority shall consider the appeal preferred by the petitioner, on merits, after hearing the petitioner. It will be open to the petitioner to produce all material to establish the factual details pertaining to the assessment before the First Appellate Authority. The First Appellate Authority shall thereafter pass orders in the appeal within a period of one month from the date of receipt of the appeal from the petitioner. I make it clear that on the petitioner paying the amount of Rs.1,94,310/-, as directed, recovery proceedings for recovery of the balance amounts confirmed against the petitioner by Ext.P3 assessment order
