IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 16TH JULY 2008 / 25TH ASHADHA 1930 WP(C).No. 11668 of 2008(L) -------------------------- PETITIONER: ------------ JOSE MATHEW, PANACHICKAL (H), KARAMALA P.O., KUVAKULAM, VELIYANNUR VILLAGE, MEENACHIL TALUK. BY ADV. SRI.T.J.MICHAEL RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, DEPT. OF REVENUE SECRETARIAT, TRIVANDRUM. 2. TAHASILDAR, MEENACHIL TALUK OFFICE, PALA, KOTTAYAM DISTRICT. 3. SPECIAL TAHSILDAR (REVENUE RECOVERY), MEENACHIL TALUK OFFICE, PALA. 4. VILLAGE OFFICER, VELIYANNUR VILLAGE, VELIYANNOOR P.O., MEENACHIL TALUK, KOTTAYAM DISTRICT. BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN FOR R1 TO 4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF BUILDING PLAN. P2 COPY OF CERTIFICATE ISSUED FROM UBI DT 11.2.08. P3 COPY OF TAX PAID RECEIPT DT 8.2.08. P4 COPY OF PETITION DT 5.3.05. P5 COPY OF ORDER DT 26.9.07. /TRUE COPY/ P.A.TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 11668 OF 2008 L ```````````````````````````````````````````````````` Dated this the 16th day of July, 2008 J U D G M E N T Complaint of the petitioner is that he is illegally assessed to luxury tax in respect of the building owned by him. The petitioner challenges Ext.P5. Ext.P5 is the order passed by the Government of Kerala. The petitioner has already preferred Ext.P3 representation on 5.3.2005. It is seen from the records that the date of completion of the building is 8.7.2000 and date of occupation of the building is 18.7.2000 and the plinth area is 297.73 M2. 2. Statement has been filed on behalf of the 2nd respondent wherein it is stated as follows: “ It is submitted that Sub section (1) of section 5A of the Kerala Building Tax Act, 1975 provides that “Notwithstanding anything contained in this Act, there shall be charged luxury tax of 2,000/- rupees annually on all residential buildings having a plinth area of 278.7 Sq.M. or more and completed on or after the first day of April, 1999”. The building concerned in WPC.11668/08 : 2 : the above writ petition comes within the scope of the above said provision. Necessary procedures were completed and order/notice was issued from the office of this respondent in the year 2003. 2. It is submitted that, even according to the petitioner the date of completion of his building is 8.7.2000 and the date of occupation of the building is 18.7.2000. This is clear from the 'return' filed by the petitioner in Form II under section 7 & 8 of the Kerala Building Tax Act.” 3. I heard learned counsel for the petitioner and learned Government Pleader. Apparently, the petitioner is assessed to luxury tax by the Tahsildar. 4. Learned counsel for petitioner does not dispute that the plinth area of the building is 297.73 M2. The only contention is that it is completed before 1.4.1999. Going by the statement filed by the 2nd respondent and also the copy of the return filed by the petitioner which is made available by the learned Government Pleader, it is seen that the petitioner has in the return stated that the construction of the building was completed on 8.7.2000 and it was occupied on 18.7.2000. In the light of the materials made WPC.11668/08 : 3 : available, I do not see any scope for interference. In such circumstances, there is no merit in the writ petition and accordingly it is dismissed. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE