IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 22ND JANUARY 2010 / 2ND MAGHA 1931 WP(C).No. 2261 of 2010(G) ------------------------------------ PETITIONER(S): ------------------------ E.M.ABDUL MAJEED, AYSHA MANZIL, EACHOUR P.O., CHAPPA, KOOLILMOOLA, MUNDERI VILLAGE, KANNUR DISTRICT. BY ADV. SRI.M.SASINDRAN SRI.V.VENUGOPAL RESPONDENT(S): ------------------------- 1. THE TAHSILDAR, KANNUR, KANNUR DISTRICT. 2. THE VILLAGE OFFICER, MUNDERI, KANNUR DISTRICT. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON,J. ====================== W.P.C. No. 2261/2010 ================ Dated this the 22nd day of January, 2010. JUDGMENT The petitioner is aggrieved of the fixation of Luxury Tax under Section 5A of the Kerala Building Tax Act. Learned counsel of the petitioner submits that the liability to pay Luxury Tax under Section 5A, being entirely different from liability to pay Building Tax under Section 5 of the Act and a recurring one, the law is well settled as per the decision rendered by this Court in Mohammed Sadik V.Tahsildar, 2006 (3) KLT 271, holding that the assesee is entitled to challenge the matter in respect of the cause of action arising for each year. It is also stated that the grievance has also been taken up by filing Ext.P4 before the 1st respondent and that petitioner will be satisfied if the 1st respondent is directed to consider same and pass orders accordingly. 2. Heard the learned Government Pleader. In the facts and circumstances, the 1st respondent is directed to W.P.C. No. 2261/20102 consider Ext.P4 and pass orders in accordance with law, after giving an opportunity of hearing to the petitioner as expeditiously as possible, within a period of 3 weeks from the date of receipt of copy of this judgment. It is also made clear that till appropriate orders passed on Ext.P4, all further proceedings pursuant to Ext.P5 shall be kept in abeyance. The writ petition is disposed of as above. P.R.RAMACHANDRA MENON,JUDGE. mns