IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 8TH AUGUST 2008 / 17TH SRAVANA 1930 WP(C).No. 10321 of 2006(D) --------------------------------------- PETITIONER: ------------------- K.P.P.RAMLATH, W/O.K.AHAMMED, RABIA MANZIL, ANGADI, KUNHIMANGALAM, KANNUR DISTRICT. BY ADV. SRI.GRASHIOUS KURIAKOSE, ADV. SRI.M.M.ANTO. RESPONDENTS: ----------------------- 1. THE DISTRICT COLLECTOR, KANNUR. 2. THE TAHSILDAR, KANNUR. 3. THE VILLAGE OFFICER, KUNHIMANGALAM VILLAGE, KUNHIMANGALAM, KANNUR DISTRICT. GOVERNMENT PLEADER SRI. NOBLE MATHEW FOR R1 TO R3. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/08/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.10321/2006-D: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER DT. 20/08/2001 ISSUED BY THE R.2. EXT.P.2: COPY OF THE ORDER DTD. 06/05/2002 ISSUED BY THE R.2. EXTP.3: COPY OF THE RECEIPT FOR PAYMENT OF RS.8000/- DT. 29/08/2004. EXT.P.4: COPY OF THE PETITION FOR RECTIFICATION DT. 01/09/2004 FILED BY THE PETITIONER BEFORE THE R.2. EXT.P.5: COPY OF THE RECEIPT FOR PAYMENT FOR RS.2000/- DT. 05/02/2005. EXT.P.6: COPY OF THE LETTER DT. 03/01/2006 SENT BY THE R.3. TO THE PETITIONER. EXT.P.7: COPY OF THE PETITION FOR REVISION/RECTIFICATION DT. 19/01/2006 FILED BY THE PETITIONER BEFORE THE R.1. EXT.P.8: COPY OF THE COMMUNICATION DT. NIL ISSUED BY THE OFFICE OF THE R.1. TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. prv. KURIAN JOSEPH, J. --------------------------------------- W.P.(C) No.10321 OF 2006 --------------------------------------- Dated this the 8th day of August, 2008. J U D G M E N T Petitioner is aggrieved by the proceedings initiated under the Kerala Building Tax Act for luxury tax. Learned Government Pleader on instruction submits that, as per the records kept by the Tahsildar in the matter of assessment of building tax under Section 5 of the Act, the date of completion of construction is shown as 20.06.1998. The building thus having been completed, construction for the purpose of occupation and assessment of building tax before 01.04.1999, there can be no liability on the petitioner. 2. The impugned orders are hence quashed. The amounts, if any, remitted by the petitioner shall be refunded within a period of three months. This writ petition is disposed of as above. KURIAN JOSEPH, JUDGE. smp KURIAN JOSEPH, J. W.P.(C) No. 10321 OF 2006 J U D G M E N T 08.08.2008