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. 7227 of 2006(I) ------------------------- PETITIONER(S): --------------- T.JOSEPH, LEEMA COTTAGE, KARUMKULAM, PUTHIYATHURA P.O., THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.N.KARUNAKARAN RESPONDENT(S): --------------- 1. TAHSILDAR, TALUK OFFICE, NEYYATTINKARA, THIRUVANANTHAPURAM DIST. 2. DISTRICT COLLECTOR, THIRUVANANTHAPURAM, VANCHIYOOR P.O., THIRUVANANTHAPURAM-35. 3. PRINCIPAL SECRETARY TO GOVERNMENT, (REVENUE (SLMC) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. 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 COPY OF CERTIFICATE NO. A304/03 DATED 30.4.2003 FROM SECRETARY, KARIMKULAM GRAMA PANCHAYATH EXT.P2 COPY OF LETTER DATED 10.5.2003 FROM PRIEST PARISH COUNCIL, OUR LADY OF ASSUMPTION CHURCH, PUTHUKURICHY, THIRUVANANTHAPURAM. EXT.P3 COPY OF ASSESSMENT ORDER NO. D2/5016/2001 DATED 5.6.2003 FROM TAHSILDAR FOR REMITTANCE OF LUXURY CHARGE @ RS. 2000/- PER ANNUM FROM 1999 ONWARDS. EXT.P4 COPY OF INTIMATION NO. L.DIS-33921/03/B 10 DATED 30.6.2003 FROM DISTRICT COLLECTOR, THIRUVANANTHAPURAM REJECTING APPEAL DATED 7.8.2002 AGAINST ASSESSMENT ORDER DATED 5.6.2002 FROM TAHSILDAR. EXT.P5 COPY OF INTIMATION NO. L.DIS 91488/03/B 10 DATED 12.1.2004 FROM DISTRICT COLLECTOR, TVM, IN RESPONSE TO PETITION DATED 23.12.2003 FROM THE PETITIONER TO RECONSIDER ORDER DATED 30.6.2003 EXT.P6 COPY OF LETTER NO. 24630/SCMC-2/04/RD DATED 23.6.2004 FROM PRINCIPAL SECRETARY TO GOVT. REVENUE (SLMC) DEFT. EXT.P7 COPY OF REVIEW PETITION DATED 21.7.2004 FROMN PETITIONER TO THE PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (SLMC) TO REVIEW GOVT. ORDER DATED 23.6.2004 EXT.P8 COPY OF NOTICE NO. 5016/2001 DATED NIL FROM TAHSILDAR, NEYYATTINKARA IN FORM NO. I UNDER SECTION 7 OF THE RR ACT. EXT.P8(a) DO.DO. IN FORM NO.18 UNDER SECTION 34 OF THE RR ACT. EXT.P9 COPY OF OBJECTION DATED 2.1.2006 FROM THJE PETITIONER FILED BEFORE THE TAHSILDAR NEYYATTINKARA AGAINST NOTICES IN FORM NO. I AND FORM NO.10 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 7227 OF 2006 -------------------------------------------- Dated this the 14th November, 2008 JUDGMENT While the petitioner's case is that construction of the building was completed prior to 1.4.1999, and he has relied on the certificate issued by the Parish Priest and the certificate issued by the Grama Panchayath, Government Pleader submitted that in the building tax return filed by the petitioner, petitioner conceded the date of completion of construction of the building as 27.8.1999. If the admission in the return is accepted, then there will be liability for luxury tax. However, since petitioner has produced some documents though not reliable as such, I direct the petitioner to produce authentic documents like, details of deposits for getting regular electricity connection, first electricity bill received to show the consumption of power after petitioner started occupying the building, bank accounts pertaining to expenditure on construction. This Court has already taken the view that certificates issued by Panchayaths are not conclusive evidence about the date of completion of construction of the building, and it is to be proved with 2 convincing evidence. W.P. is therefore disposed of directing the petitioner to produce evidence above referred within one month from the date of receipt of a copy of this judgment for consideration by the first respondent. First respondent is directed to take a decision afresh without any delay, if documents are produced as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3