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Judgment
Antony Dominic, J.—Petitioner constructed a building and Ext. P1 occupancy certificate shows that its plinth area is 273.49 square meters. However, assessment for building tax and luxury tax was completed, treating the plinth area of the building as 339.52 square meter. Finally, on the directions of the first respondent, the 3rd respondent submitted Ext. P5 report, to the effect that 83.66 square meter is to be excluded as area covered by open truss work. Without availing of the statutory remedy of appeal, representation was made by the petitioner to the District Collector requesting for revising the assessment for luxury tax. That representation was rejected by Ext. P7 order dated 4.5.2012 on the ground that it is belated. It is challenging the order dated 4.5.2012, this writ petition is filed contending that the plinth area of building is less than 278.7 square meters to be covered u/s 5A of the Kerala Building Tax Act.
Admittedly, statutory remedies available to the petitioner have not been availed of. Even against Ext. P7, this writ petition is filed almost six months after the order was issued. These two reasons disentitle the petitioner to the discretionary remedy under Article 226 of the Constitution of India.
Therefore, this writ petition is dismissed.