IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 25TH JULY 2008 / 3RD SRAVANA 1930 WP(C).No. 24535 of 2005(U) --------------------------------------- PETITIONER: ------------------- M.ABDUL RAHIMAN, AGED 48 YEARS, S/O. SOOPI HAJI, RESIDING AT BILAL NAGAR, MOVVAL.P.O., PALLIKKARA VILLAGE, HOSDURG TALUK, KASARGOD DISTRICT. BY ADV. SRI.T.MADHU. RESPONDENTS: ----------------------- 1. THE TAHSILDAR, HOSDURG TALUK, HOSDURG. 2. THE VILLAGE OFFICER, PALLIKKARA VILLAGE, PALLIKKARA. 3. THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.24535/2005-U: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE RETURN SUBMITTED BY THE PETITIONER BEFORE THE R.1. EXT.P.2: COPY OF THE PROCEEDINGS OF THE R.2. NO. 140/2002. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. prv. T.R.RAMACHANDRAN NAIR, J. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ W.P.(C). No.24535/2005-U ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Dated this the 25th day of July, 2008 J U D G M E N T The petitioner is aggrieved by the imposition of luxury tax in respect of the building constructed by him. The building in question is a residential one. According to the petitioner, the present assessment is on the basis that the building is having a plinth area of 308.45m2 even though when Ext.P2 was issued, the same stood at 275.60m2 only. It is pointed out that the Deputy Tahsildar while measuring the plinth area has also taken into consideration the balcony portion of the building where there is no roof at all. 2. Since the dispute is regarding the assessment of the plinth area, it is a question of fact to be decided in appropriate proceedings before the competent authority. It is submitted by the learned Government Pleader that the petitioner has an effective alternate remedy before the appellate authority, herein being the Revenue Divisional Officer. Therefore, if the petitioner files an appeal before the appellate authority within six weeks from today, the same shall be considered on merits and the petitioner shall also be offered a personal hearing in the matter. The appellate authority shall finally dispose of W.P.(C).NO.24535/2005-U -:2:- the matter within a further period of five months of receipt of the appeal. Till then, the interim stay granted by this Court will continue. The writ petition is disposed of as above. No costs. T.R.RAMACHANDRAN NAIR, Judge ms