IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 14TH NOVEMBER 2008 / 23RD KARTHIKA 1930 WP(C).No. 15767 of 2006(B) -------------------------- PETITIONER(S): --------------- V.A.THOMAS, S/O.AUGUSTY VARKEY, VALLIYAMTHADATHIL HOUSE, ANAVILASOM POST, ANAVILASOM VILLAGE, UDUMBANCHOLA TALUK, IDUKKI DISTRICT. BY ADV. SRI.ABRAHAM MATHEW (VETTOOR) SMT.A.A.GEETHA RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, TRIVANDRUM. 2. THE DISTRICT COLLECTOR, IDUKKI. 3. THE REVENUE DIVISIONAL OFFICER, DEVIKULAM. 4. THE TAHSILDAR, UDUMBANCHOLA (ASSESSING AUTHORITY & BUILDING TAX). 5. THE VILLAGE OFFICER, ANAVILASAM, UDUMBANCHOLA TALUK. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE BUILDING TAX RECEIPT IN RESPECT OF THE BUILDING NO9/349 A ISSUED BY THE CHAKKUPALLAM PANCHAYATH FOR THE PERIOD 1995-96 DATED 6.10.1995 EXT.P1(a) TRUE COPY OF THE BUILDING TAX RECEIPT IN RESPECT OF BUILDING NO.9/349 A ISSUED BY THE CHAKKUPALLAM PANCHAYATH FOR THE PERIOD 1997-98 DATED 15.12.1997 EXT.P1(b) TRUE COPY OF THE BUILDING TAX RECEIPT IN RESPECT OF BUILDING NO. 9/349A ISSUED BY THE CHAKKUPALLAM PANCHAYATH FOR THE PERIOD 1998-99 DATED 26.11.1998 EXT.P1(c) TRUE COPY OF THE BUILDING TAX RECEIPT IN RESPECT OF BUILDING NO. 9/349A ISSUED BY THE CHAKKUPALLAM PANCHAYAT FOR THE PERIOD 1999-2000 DATED 12.11.1999 EXT.P1(d) TRUE COPY OF THE BUILDING TAX RECEIPT IN RESPECT OF THE BUILDING NO. 9/349A ISSUED BY THE CHAKKUPALLAM PANCHAYATH FOR THE PERIOD 2000-01 DATED 9.4.2000 EXT.P2 TRUE COPY OF THE CERTIFIED PLAN IN RESPECT OF PETITIONER'S BUILDING. EXT.P3 TRUE COPY OF THE ORDER OF ASSESSMENT PASSED BY THE 4TH RESPONDENT DATED 26.3.2003 EXT.P4 TRUE COPY OF THE ;APPELLATE ORDER PASSED BY THE 3RD RESPONDENT DATED 10.3.2004 EXT.P5 TRUE COPY OF THE REVISION PETITION FILED BEFORE THE 2ND RESPONDENT DATED 13.5.2004 EXT.P6 TRUE COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT DATED 30.5.2004 EXT.P7 TRUE COPY OF THE CERTIFICATE ISSUED BY THE SECRETARY OF THE CHAKKUPALLAM GRAMA PANCHAYATH DATED 29.7.2005 EXT.P8 TRUE COPY OF THE ASSESSMENT REGISTER MAINTAINED ;BY THE CHAKKUPALLAM GRAMA PANCHAYATH DATED 12.5.2003 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 15767 OF 2006 -------------------------------------------- Dated this the 14th November, 2008 JUDGMENT W.P.C. is filed challenging the demand of luxury tax for the residential building constructed by the petitioner. Petitioner's case is that plinth area is 249.55 sq. metres and the construction of the building was completed before 1.4.1999. If the claim of the petitioner is correct then there is no scope for demand of luxury tax under Section 5A of the Act. However, Government Pleader produced copy of the return filed by the petitioner which shows that plinth area of the building is 291.2 sq. metres and the date of occupancy of the building is shown by the petitioner as January, 2001. If the date of occupancy shown in the return is correct, then demand of luxury tax is justified. However, petitioner's case is that he signed blank return and the Village Officer filled up the same. In the normal course no enquiry is called for to make assessment if return is accepted and assessment is made in accordance with return. Going by the details contained in the return, petitioner has liability and therefore there is no scope for contest at all. 2 However, in view of the petitioner's contention that contents in the return are not filled up by him, and Village Officer had done it, I feel one more opportunity can be given to the petitioner to verify the plinth area and satisfy himself as to the actual plinth area of the building. Petitioner is directed to get the building measured by a qualified Engineer, and if it is 278.7 sq. metures as shown in the return, then he should accept the demand on all aspects and remit the luxury tax and if it is below 278.7 sq. metres to produce it before the Tahsildar along with a copy of this judgment. On production of measurement report along with a copy of this judgment,Tahsildar will conduct inspection of the building and measure the plinth area. If the original assesment is found to be correct then in addition to arrears of luxury tax an amount of Rs. 5000/- should be recovered fom the petitioner towards cost. However, if the original assessment is found to be incorrect, and petitioner is not liable to pay luxury tax, then luxury tax paid under interim orders of this Court should be refunded to the petitioner without any delay. If the plinth area assessed is found to be correct, then there is no scope for enquiry about the date of completion of 3 construction of the building becauise if one part of the return is found to be correct then remaining part of the return should be treated as correct. W.P.C. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk