IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 12TH JUNE 2008 / 22ND JYAISHTA 1930 WP(C).No. 19582 of 2004(F) -------------------------- PETITIONER: ------------ A.P.MAMMIKUTTY, AGED 47 YEARS, S/O. MOHAMMED HAJI, A.P.M. MANZIL, TIRUR AMSOM, KOTT DESOM, P.O. TIRUR. BY ADV. SRI.B.JAYASANKAR SRI.P.K.SAJEEV RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO REVENUE DEPARTMENT, SECRETARIAT BUILDINGS, THIRUVANANTHAPURAM. 2. THE REVENUE DIVISIONAL OFFICER, TIRUR, MALAPPURAM DISTRICT. 3. THE TAHSILDAR, TALUK OFFICE, TIRUR. 4. THE VILLAGE OFFICER, THRIKKANDIYUR, TIRUR. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE OCCUPANCY CERTIFICATE DATED 20.2.1999 ISSUED BY THE MUNICIPAL ENGINEER, TIRUR MUNICIPALITY. EXT.P2 TRUE COPY OF THE ORDER IN B4-6435/00 DATED 1.10.2003 PASSED BY THE THIRD RESPONDENT. EXT.P3 TRUE COPY OF THE ORDER OF ASSESSMENT PASSED BY THE THIRD RESPONDENT. EXT.P4 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE THIRD RESPONDENT. EXT.P5 TRUE COPY OF THE DATED 1.10.2003 IN REF. NO. B4-6435/2000 PASSED BY THE THIRD RESPONDENT IMPOSING LUXURY TAX ON THE PETITIONER. EXT.P6 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P7 TRUE COPY OF THE ORDER DATED 22.6.2004 IN H. 7369/03/K.DIS. PASSED BY THE SECOND RESPONDENT. EXT.P8 TRUE COPY OF THE STATEMENT FILED BEFORE THE 3RD RESPONDENT. EXT.P9 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 2.12.2000 EXT.P10 TRUE COPIES OF THE PROCEEDINGS OF TIRUR MUNICIPALITY REGARDING SEPARATE ASSESSMENT. THIRD RESPONDENT'S EXHIBITS: EXT.R3(1) TRUE COPY OF THE RETURN FILED BY THE BUILDING OWNER. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 19582 OF 2004 -------------------------------------------- Dated this the 12th day of June, 2008 JUDGMENT The challenge is against demand of luxury tax for a building which consists of 13 residential apartments. Even though petitioner is the owner of the entire building, luxury tax is leviable only if the plinth area of each residential apartment is in excess of the limit provided under Section 5A of the Kerala Building Tax Act. Tahsildar has demanded luxury tax by clubbing the plinth area of various residential apartments. This is not permissible under the Act and the scheme is to levy luxury tax for each residential apartment, plinth area of which is in excess of the limit provided under Section 5A of the Act. If plinth area of each residential apartment is below 278.7 sq. metres then there is no scope for levying luxury tax. However, if Tahsildar on inspection finds that the plinth area of any residential apartment is above 278.7 sq. metres, then he can demand luxury tax for such of the apartment or apartments. W.P. is disposed of with direction to the Tahsildar to verify the plinth area of each residential apartment and levy luxury tax 2 only for such of the residential apartments, plinth area of which is in excess of the limit provided under Section 5A of the Act. Petitioner will produce a copy of this judgment before the Tahsildar for compliance. (C.N. RAMACHANDRAN NAIR) Judge kk 3