IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 16TH DECEMBER 2011 / 25TH AGRAHAYANA 1933 WP(C).No. 27893 of 2011(J) ----------------------------------- PETITIONER ------------------- SUBHAJAYAN, S/O. KUNJAPPAN, AGED 65 YEARS, KADAVIL HOUSE, EDAKOCHI, KOCHI. BY ADVS. SMT.AYSHA YOUSEFF SMT.MOLLY JACOB SMT.RABIA BEEGAM T.K. SRI.JOBI.A.THAMPI SMT.ARATHI KARUNAKARAN SMT.NAZMIN ABDUL LATHEEF RESPONDENTS ---------------------- 1. DISTRICT COLLECTOR,ERNAKULAM KAKKANAD, KOCHI-682030. 2. TAHSILDAR, KOCHI, FORT KOCHI-682001 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM-695001. R1 TO R3 BY GOVT. PLEADER SRI. S. JAMAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: dlk WP(C).No. 27893 of 2011(J) APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE BUILDING PERMIT NO.SUPL/547/06 ISSUED BY THE CORPORATION OF KOCHI IN FAVOUR OF THE PETITIONER. EXT.P1A TRUE COPY OF THE OF THE OCCUPANCY CERTIFICATE DT. 24-4- 2009 ISSUED BY THE CORPORATION OF KOCHI. EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER NO.B-3-1028/10 DT. 5/2/2010 PASSED BY THE 3RD RESPONDENT. EXT.P2A TRUE COPY OF THE ORDER DT. 20-2-2010 IMPOSING LUXURY TAX UPON THE PETITIONER. EXT.P3 TRUE PHOTOCOPY OF THE ORDER NO.G-1044/10 DIS. DT. 24-3-2010. EXT.P4 TRUE PHOTOCOPY REVISION PETITION FILED BY THE PETITIONER BEFORE DISTRICT COLLECTOR. EXT.P5 TRUE PHOTOCOPY RECEIPT DT. 15-02-2010 SHOWING THE REMITTANCE OF 1ST INSTALLMENT. EXT.P5A TRUE PHOTOCOPY OF RECEIPT DT. 29-7-2010 2ND INSTALLMENT OF RS. 5,700 WAS REMITED SHOWING THE REMITTANCE. EXT.P6 TRUE COPY OF THE ORDER DT. 16-11-2010 PASSED BY THE DISTRICT COLLECTOR, ERNAKULAM. EXT.P7 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC. 38432/2010. EXT.P8 TRUE COPY OF THE ORDER DT. 6-8-2011 PASSED BY THE DISTRICT COLLECTOR, ERNAKULAM. EXT.P9 TRUE COPY OF THE ORDER DT. 6-9-2011 OF THE TAHASILDAR KOCHI. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. dlk S.SIRI JAGAN, J. ================== W.P.(C).No. 27893 of 2011 ================== Dated this the 16th day of December, 2011 J U D G M E N T The petitioner has been assessed to building tax under the Kerala Building Tax Act. The petitioner filed an appeal against the same, which was dismissed. The petitioner filed a revision, which was also rejected by Ext.P8 order. The petitioner challenges the original, appellate and revisional orders in this writ petition. The petitioner's main objection is regarding the plinth area assessed. According to the petitioner, the plinth area assessed is much higher than the actual plinth area, which could have been assessed to building tax. The petitioner would submit that as stated in the orders, no measurement of the plinth area was conducted with notice to the petitioner. The learned Government Pleader disputes the same on the strength of an affidavit filed by the Deputy Tahsildar (Building Tax). I am not inclined to go into that controversy in this writ petition. I am of opinion that nobody would be prejudiced if the revisional authority gets the plinth area measured afresh in the presence of the petitioner. Accordingly, for the above purpose, Ext.P8 order is quashed. The District Collector is directed to reconsider the revision petition filed by the petitioner after getting the plinth area assessable to tax measured after notice to the petitioner. Thereafter, the District Collector shall w.p.c.27893/11 - : 2 :- pass fresh orders on the revision petition after affording an opportunity of being heard to the petitioner, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge