IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 7TH JULY 2011 / 16TH ASHADHA 1933 WP(C).No. 2683 of 2011(I) ------------------------------------ PETITIONERS: --------------------- 1. AYISHA, W/O.KUNHIMOIDEEN, HAJI, STAR HOUSE, MONGAM, MALAPPURAM DISTRICT. 2. CHERIYAKKODAN SAJMA, D/O.KUNHIMOIDEEN, HAJI, STAR HOUSE, MONGAM, MALAPPURAM DISTRICT. 3. JASNA, D/O.KUNHIMOIDEEN, HAJI, STAR HOUSE, MONGAM, MALAPPURAM DISTRICT. 4. ROSNA, D/O.KUNHIMOIDEEN, HAJI, STAR HOUSE, MONGAM, MALAPPURAM DISTRICT. 5. SABNA, D/O.KUNHIMOIDEEN, HAJI, STAR HOUSE, MONGAM, MALAPPURAM DISTRICT. BY ADVS. SRI.BABU S. NAIR, SRI.K.RAKESH. RESPONDENTS: ------------------------ 1. THE DISTRICT COLLECTOR, MALAPPURAM, PIN-676 505. 2. THE TAHSILDAR, ERNAD TALUK, MALAPPURAM DISTRICT, PIN-676 121. W.P.(C). NO.2683/2011-I: 3. THE VILLAGE OFFICER, MORAYOOR VILLAGE, MALAPPURAM DISTRICT, PIN-673 649. R1 TO R3 BY GOVERNMENT PLEADER SRI. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.2683/2011-I: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE SALE DEED NO.1463/2005 OF THE MONGAM S.R.O. EXT.P.2: COPY OF THE R.R. NOTICE ISSUED BY THE R.2. DTD. 06/01/2011 AS NO. R.5/374/KBT/10.11. RESPONDENTS' ANNEXURE: ANNEXURE R2.A: COPY OF THE ORDER OF ASSESSMENT OF LUXURY TAX. //TRUE COPY// P.A. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 2683 of 2011 ================== Dated this the 7th day of July, 2011 J U D G M E N T The grievance of the petitioners in this writ petition is that the petitioners have been assessed to building tax and luxury tax under the Kerala Building Tax Act, without affording the petitioners an opportunity of being heard or serving a copy of the assessment order on them. 2. A statement has been filed by the 2nd respondent producing Annexure R2(a) assessment order. But the statement does not disclose that before passing Annexure R2(a) order in respect of luxury tax, the petitioners had been given an opportunity of being heard. That amounts to violation of principles of natural justice. Accordingly, Annexure R2(a) order is quashed. The assessing authority is directed to reassess the luxury tax after affording an opportunity of being heard to the 1st petitioner. I am restricting the direction to luxury tax since the petitioners have already paid the building tax and they are not challenging the same in this writ petition. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge