JUDGMENT : 1. The State has approached this Court, challenging the judgment passed in CMA No. 69/2011 on the file of the District Court, Thalassery. 2. The appeal was filed by the party respondent as against the order passed by the Sub Collector, Thalassery. The appeal purportedly has been filed under Section 12 of the Kerala Building Tax Act, 1975. The State questions the very jurisdiction of the District Court to pass such an order. 3. In this context, it is appropriate to refer to Section 12 of the Kerala Building Tax Act, 1975, which reads as follows; "12. Reference to District Court.- (1) The appellate authority may, if it is satisfied either suo motu or on application by any party to an appeal under Section 11 that the decision on the appeal involves a question of law, draw up a statement of the case and refer it to the District Court. (2) If the District Court is not satisfied that the statement in a case referred under this section is sufficient to enable it to determine the question raised thereby, the Court may refer the case back to the appellate authority to make such additions thereto or alterations therein as the Court may direct in that behalf. (3) The District Court, upon the hearing of any such case, shall decide the question of law raised therein and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the Court to the appellate authority which shall pass orders on the appeal in conformity with such judgment. (4) For the purpose of this section "District Court" means the District Court having jurisdiction over the area in which the building in respect of which building tax has been levied is situate." 4. Going by the language of Section 12 of the Kerala Building Tax Act, it can be seen that reference has to be made by the appellate authority either suo moto or on a application made before the appellate authority by the party to the appeal. Section 12 does not contemplate a routine appeal before the District Court. 5. Reference, as referred in Section 12, only refers to be made by the appellate authority if the decision in the appeal involves the question of law. Section 12 does not contemplate a routine appeal before the District Court. 5. Reference, as referred in Section 12, only refers to be made by the appellate authority if the decision in the appeal involves the question of law. It is to be noted that such a reference has to be made before the disposal of the appeal and thereafter, the appeal has to be considered by the appellate authority based on the judgment of the District Court. In this case, the appeal itself has been disposed of and therefore, no question of reference would arise even before the appellate authority. In such circumstances, the order passed by the District Court in appeal preferred by the party is without jurisdiction. 6. Therefore, the original petition is allowed, setting aside the impugned judgment. However, if the party respondent is having any remedy before the revisional authority, she is free to invoke the same.