IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 28TH JULY 2008 / 6TH SRAVANA 1930 WP(C).No. 31287 of 2004(Y) -------------------------------------- PETITIONER: ------------------ BIJI JOHN, W/O. JOHN, AGED 34, KOTTUKAPPALLIL, PAYAM, IRITTY P.O., KANNUR DISTRICT. BY ADV. SRI.SERGI JOSEPH THOMAS SRI.JINO ANTONY RESPONDENTS: ----------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, KANNUR. 3. THE TAHSILDAR, THALASSERY. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).31287/2004-Y APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE PROCEEDINGS DATED 01/01/2004 OF THE TAHSILDAR, THALASSERY. EXT.P2: COPY OF THE DEMAND NOTICE NO.C4-14193/2003 DATED 01/01/2004. EXT.P3: COPY OF THE NOTICE NO.C4-1193/03 DATED 07/10/1994. EXT.P4: COPY OF THE CIRCULAR NO.55815/SLMC2/2003/RD DATED 02/12/2003. EXT.P5: COPY OF THE ORDER DATED 04/10/2004 IN W.P.(C).NO.27900/04 OF THIS HONOURABLE COURT. RESPONDENT'S EXHIBITS: NIL // TRUE COPY // P.S. TO JUDGE Rs/ T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) NO.31287 of 2004-Y - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of July, 2008. JUDGMENT The petitioner is challenging the assessment of luxury tax in respect of a residential building in R.S.No.14 of Payam Amsom Desom. According to the petitioner, the total extent of floor area comes to only 272.73 m2 which is below the statutory limit of 278.7m2. It is submitted that the assessment is erroneous, as the Tahsildar has not exempted the car porch for the purpose of assessment. The petitioner is also relying upon Ext.P4 circular in that regard. 2. Since the order of assessment is appealable under Section 11 of the Act, the petitioner will have to resort to the remedy of appeal before the appropriate authority. If the petitioner files an appeal within 30 days from today, the same shall be entertained and will be disposed of by the Appellate Authority within a further period of five months thereafter. The interim order passed by this court on 29.10.2004 will continue to be in force till the disposal of the appeal. The writ petition is disposed of as above. No costs. (T.R. Ramachandran Nair, Judge.) kav/