IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 4TH JULY 2008 / 13TH ASHADHA 1930 WP(C).No. 5951 of 2006(H) ------------------------------------- PETITIONER: ------------------- HALEEMA BEEVI, W/O.LATE ABOOBACKERKUTTY, PUTHENVEEDU, KAYAMKULAM, ALAPPUZHA DISTRICT. BY ADV. SRI.K.K.M.SHERIF, SRI.P.M.KUNJIMOIDEENKUTTY, SRI.A.A.ZIYAD RAHMAN, SMT.K.K.RATNALATHA, SRI.RAKESH DAWNY KOKKATTU. RESPONDENTS: ----------------------- 1. THE REVENUE DIVISIONAL OFFICER, CHENGANNOOR. 2. THE TAHSILDAR, KARTHIKAPPALLY TALUK, ALAPPUZHA DISTRICT. 3. THE VILLAGE OFFICER, KEERIKKADU VILLAGE, ALAPPUZHA DISTRICT. BY SPL. GOVT. PLEADER (TAXES) SRI. MATHEW GEORGE VADAKKEL. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/07/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.5951/2006-H: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE RECEIPTS FOR THE PERIOD 1997-1998. EXT.P.1.A; COPY OF THE RECEIPTS FOR THE PERIOD 1998-99. EXT.P.2: COPY OF THE CERTIFICATE DTD.16/02/2006. EXT.P.3: COPY OF THE DEATH CERTIFICATE ISSUED BY MULAKUZHA GRAMA PANCHAYATH. EXT.P.4: COPY OF THE ORDER DTD. 22/04/2002. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// prv. KURIAN JOSEPH, J. ---------------------------------------------- W.P.(C) No.5951 of 2006 ---------------------------------------------- Dated 4th July, 2008. J U D G M E N T Ext.P4 is under challenge. The issue pertains to the payment of luxury tax. It is seen from the proceedings that Aboobacker, the person who constructed the building had already passed away, when the proceedings were initiated. Therefore, Ext.P4 is quashed without prejudice to the liberty to the competent authority to initiate fresh proceedings with notice to the petitioner. The writ petition is disposed of as above. KURIAN JOSEPH, JUDGE. tgs KURIAN JOSEPH, J ---------------------------------------------- W.P.(C) No.5951 of 2006 ---------------------------------------------- J U D G M E N T Dated 4th July, 2008.