Dismissed¶¶32

C.P. Roy v. State of Kerala

Kerala HC3 Apr 2025WP(C)/13421/2025

Case brief

AI extract

What is this about?

Kerala High Court, Ernakulam; W.P.(C) No. 13421 of 2025; C.P. Roy v. State of Kerala, Sub Collector (Fort Kochi), Tahsildar (Assessing Authority, Luxury Tax, Taluk Office Aluva) and Village Officer (Aluva West); Bechu Kurian Thomas, J.; decided 03.04.2025. Keywords: alternate remedy doctrine; Section 13 Kerala Building Tax Act, 1975; revision before District Collector; building tax assessment; luxury tax assessment; appellate authority dismissed appeal; Article 226 Constitution of India; writ petition dismissed with liberty to pursue statutory remedy; pre-admission dismissal.

What did the court decide?

Liberty reserved to the petitioner to pursue the statutory remedy of revision before the District Collector under Section 13 of the Kerala Building Tax Act, 1975, in accordance with law. ¶¶32

C.P. Roy Vs State of Kerala — Writ and Judicial Review | Kerala HC (2025)

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WP(C) NO. 13421 OF 2025

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2025:KER:28652

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

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THURSDAY, THE 3^RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947

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WP(C) NO. 13421 OF 2025

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PETITIONER :

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C.P. ROY

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AGED 65 YEARS, S/O.C.P. POULOSE, CHOOLIKKAL, PRIYADARSHINI ROAD, ALUVA, ERNAKULAM DISTRICT, PIN – 683 101

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BY ADVS. JAISON JOSEPH JIMMY JOSEPH VEENA VALLIKANTHAN

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RESPONDENTS :

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1 STATE OF KERALA REPRESENTED BY SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001

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2 THE SUB COLLECTOR

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OFFICE OF THE REVENUE DIVISIONAL OFFICER, FORT KOCHI, ERNAKULAM DISTRICT, PIN – 682 001

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3 THE TAHSILDAR

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ASSESSING AUTHORITY, LUXURY TAX, TALUK OFFICE ALUVA, MINI CIVIL STATION, ALUVA, ERNAKULAM DISTRICT, PIN - 683101

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WP(C) NO. 13421 OF 2025

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2025:KER:28652

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4 THE VILLAGE OFFICER ALUVA WEST VILLAGE, BRIDGE ROAD, ALUVA, ERRNAKULAM DISTRICT, PIN – 683 101

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BY SMT.JASMIN M.M., GOVERNMENT PLEADER

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 13421 OF 2025

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2025:KER:28652

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BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=W.P.(C).No.13421 of 2025 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 3^rd day of April, 2025

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JUDGMENT

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Petitioner challenges an order of assessment of building tax and luxury tax as well as the order of the appellate authority dismissing the appeal.

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Having heard the learned counsel for the petitioner as well as the learned Government Pleader, I am of the view that since Section 13 of the Kerala Building Tax Act, 1975 confers a power of revision before the District Collector, the petitioner ought to pursue the said remedy. Recourse to writ petition under Article 226 of the Constitution of India ought not be entertained in view of the said alternate remedy.

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Accordingly, this writ petition is dismissed, reserving the liberty of the petitioner to pursue the statutory remedy, in accordance with law.

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Sd/- BECHU KURIAN THOMAS, JUDGE

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RKM

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WP(C) NO. 13421 OF 2025

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2025:KER:28652

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APPENDIX OF WP(C) 13421/2025

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PETITIONER'S EXHIBITS :

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Exhibit P1	THE	TRUE	PHOTOCOP	Y OF THE PROCEE	DINGS
	BEAR 19.0	ING 8.2023	NO. C OF RESPO	7/370344/2023 NDENT NO.2	DATED
Exhibit P2	THE SUBM RESP	TRUE ITTED ONDENT	PHOTOCOPY BY THE NO.3	OF THE REPRESENT PETITIONER BEFORE	ATION THE
Exhibit P3	THE DATE	TRUE P D 19.1	HOTOCOPY 0.2023	OF THE POSTAL RE	CEIPT
Exhibit P4	THE CARD	TRUE P DATED	HOTOCOPY 20.10.20	OF THE ACKNOWLEDG 23	EMENT
Exhibit P5	THE PETI 24.1	TRUE TION 1.2023	COPY OF (C) NO.	THE JUDGMENT IN 38936 OF 2023	WRIT DATED
Exhibit P6	THE 22.1 RESP	TRUE 0.2024 ONDENT	PHOTOCOPY ISSUED NO.2 TO	OF THE NOTICE FROM THE OFFIC THE PETITIONER	DATED E OF
Exhibit P7	THE OF RESP	TRUE P DOCUM ONDENT	HOTOCOPY ENTS SU NO.2	OF THE ADDITIONAL BMITTED BEFORE	LIST THE
Exhibit P8	THE 18.0	TRUE 2.2025	PHOTOCOPY OF RESPO	OF THE ORDER NDENT NO.2	DATED

C.P. Roy v. State of Kerala

Case brief

What is this about?

What did the court decide?

C.P. Roy v. State of Kerala

Case brief

What is this about?

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What the court decided

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