ANTONY DOMINIC, J.
The appellant challenged the orders of assessment issued under the Kerala Buildings Tax Act in W.P.(C).No.22919 of 2014 filed by them. The learned Single Judge disposed of the Writ Petition relegating the appellant to pursue the statutory remedy. It is this judgment which is under challenge before us.
2. We heard the learned counsel for the appellant and the learned Government Pleader for the respondent.
3. The appellant is a builder. They have constructed an apartment complex with 60 apartments. In the order impugned, 16 out of 60 units have been treated as one and assessment has been completed against the appellant. This according to the appellant is illegal because the flats in question are constructed using the contribution made by its owners.
4. In our view, if the appellant is able to substantiate what he contends, the issue has to be decided in his favour. But adjudication of this factual dispute is necessary to resolve the issue W.A.No.1476 of 2014 2 and such an adjudication is possible only by a fact finding authority, which is the appellate authority under the Kerala Building Tax Act. Therefore the learned Single Judge was fully justified in relegating the appellant to pursue the statutory remedies.
5. However, the learned counsel for the appellant points out that the appeal period has already expired and that therefore they are left without any remedy. Though it is true that the period specified in the Act has expired for preferring an appeal, taking note of the fact that the appellant was pursuing his remedies before this Court, we feel that the appellant should be allowed an opportunity to file an appeal.
Therefore we direct that, if the appellant files his statutory appeal within two weeks from today before the concerned appellate authority, the appeal will be entertained ignoring the delay, if any, and the appeal shall be considered in accordance with law.
ANTONY DOMINIC, JUDGE skj ANIL K.NARENDRAN, JUDGE