IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 13TH MARCH 2009 / 22ND PHALGUNA 1930 WA.No. 611 of 2009() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.27051/2008 Dated 09/02/2009 .................... APPELLANT(S): PETITIONER ------------------------ M.K.JOSEPH, S/O. LATE M.K.KURIAKOSE, AGED 55 YEARS, RESIDING AT MANIVELIL HOUSE, RAMAPURAM BAZAR P.O., KOTTAYAM. BY ADV. SRI.MANUEL KACHIRAMATTAM SMT.MERRY GEORGE RESPONDENT(S): RESPONDENTS -------------------------- 1. THE DISTRICT COLLECTOR, COLLECTORATE, KOTTAYAM. 2. THE REVENUE DIVISIONAL OFFICER, THE REVENUE DIVISIONAL OFFICE, PALA. 3. THE TAHSILDAR MEENACHIL, TALUK OFFICE, MEENACHIL, PALA. 4. THE VILLAGE OFFICER, RAMAPURAM VILLAGE, KOTTAYAM. BY SPL. G.P. SRI.VINOD CHANDRAN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... Writ Appeal No.611 of 2009 .................................................................... Dated this the 13th day of March, 2009. JUDGMENT Ramachandran Nair, J. Writ Appeal is filed against the order in Review wherein this court allowed the review holding that liability for luxury tax is only from the year 2000 onwards as construction based on report of the Village Officer was accepted as completed on 4.11.2000. Counsel for the appellant contended that the construction of the building was completed before 1999 as per the certificate issued by the Panchayat. However, we find that under the certificate issued by the Panchayat, petitioner appears to have paid tax from 1993-94 onwards. However, under the return for building tax filed by petitioner, construction of building is completed only in 1999. The petitioner has not stated the date of completion of construction of building. The certificates obtained by the petitioner from the Panchayat does not appear to be relating to the same building because it does not tally with the return filed by the petitioner. If construction of building is completed after 2 1.4.1999, there will be liability for luxury tax. This court accepted the report filed by the Village Officer wherein he has found that construction of the building was completed only in 2000. The report cannot be rejected because even according to the petitioner's return, construction of the building was completed in 1999. We do not find any ground to interfere in appeal because in the absence of any tenable evidence produced by the petitioner, the learned Single Judge has only acted upon the report of the Village Officer after conducting enquiry about date of completion of construction of the building. Appeal is accordingly dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms