IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 17TH OCTOBER 2008 / 25TH ASWINA 1930 WP(C).No. 30129 of 2005(J) -------------------------- PETITIONER(S): --------------- KARUVATTIL YASIR, AGED 45 YEARS, S/O. ABDUL KHADER MOULAVI, KARUVATTIL HOUSE, VADAKKANGARA, PERINTHALMANNA TALUK,MALAPPURAM DIST BY ADV. SRI.T.SETHUMADHAVAN SRI.PUSHPARAJAN KODOTH SRI.K.JAYESH MOHANKUMAR RESPONDENT(S): --------------- 1. THE GOVERNMENT OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, MALAPPURAM. 3. THE REVENUE DIVISIONAL OFFICER, PERINTHALMANNA, MALAPPURAM DISTRICT. 4. THE TAHSILDAR, PERINTHALMANNA, MALAPPURAM DISTRICT. 5. THE VILLAGE OFFICER, VADAKKANGARA VILLAGE, PERINTHALMANNA TALUK, MALAPPURAM DISTRICT. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE SALE DEED DATED 22.12.2003 NO. 3201 /2003 OF SRO, MAKKARAPARAMBA. EXT.P2 TRUE COPY OF THE EXTRACT FROM THE VILLAGE RECORDS MAINTAINED BY THE 5TH RESPONDENT. EXT.P3 TRUE COPY OF THE ELECTRICITY BILL ISSUED BY THE ELECTRICITY BOARD DATED 30.9.1994 IN THE NAME OF PETITIONER'S FATHER. EXT.P4 TRUE COPY OF THE BUILDIGN TAX RECEIPT ISSUED BY THE MAKKARAPARAMBA PANCHAYATH FOR THE YEAR 1997 IN THE NAME OF PETITIONER'S FATHER. EXT.P5. TRUE COPY OF THE BUILDING TAX RECEIPT ISSUED BY THE MAKKARAPARAMBA PANCHAYATH FOR THE YEAR 1998 IN THE NAME OF PETITIONER'S FATHER. EXT.P6 TRUE COPY OF THE DEMAND NOTICE CUM ASSESSMENT ORDER DATED 28.2.2005 ISSUED BY THE FOURTH RESPONDENT. EXT.P7 TRUE COPY OF THE ORDER PASSED BY THE 4TH RESPONDENT DATED 19.3.2005 EXT.P8 TRUE COPY OF THE ORDER DATED 19.3.2005 ISSUED BY THE FOURTH RESPONDENT DEMANDING LUXURY TAX. EXT.P9 TRUE COPY OF THE ORDER DATED 1.7.2005 PASSED BY THE THIRD RESPONDENT. EXT.P10 TRUE COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT DISTRICT COLLECTOR DATED 22.9.2005. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 30129 OF 2005 -------------------------------------------- Dated this the 17th day of October, 2008 JUDGMENT Writ Petition is filed challenging the assessment and demand of building tax and luxury tax in respect of a residential building. Even though Tahsildar has not issued a speaking adjudication order, on appeal, the Revenue Divisional Officer, held that building was reconstructed in 2004 and consequently petitioner is liable to pay building tax as well as luxury tax. On the face of it, petitioner's claim that it is an old building with electricity connection taken years back is not tenable, because Tahsildar after inspection reported to the Revenue Divisional Officer that building is completely reconstructed. Therefore there is no scope for interfering with the assessment and demand of building tax. However, since luxury tax is a continuing liability payable every year, I feel the same should be demanded from the petitioner and if the plinth area excluding car porch is in excess of 278.7 sq. metres. Petitioner is given freedom to prepare a sketch showing the car porch and other area not constituting plinth area and 2 demonstrate before the Tahsildar to avoid luxury tax, if the actual plinth area excluding car porch is below 278.7 sq. metres. If the petitioner makes such an application along with proper sketch, Tahsildar will recheck the matter and withdraw the demand if the plinth area is below 278.7 sq. metres, or otherwise demand luxury tax, if the plinth area is above the limit within three months from now. Petitioner will pay arrears of building tax without any delay. However, stay granted against recovery of luxury tax will continue for two months from today, and thereafter recovery will be based on fresh proceedings to be issued by the Tahsildar based on the claim made by the petitioner as above. W.P.C. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3