IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN THURSDAY, THE 28TH AUGUST 2008 / 6TH BHADRA 1930 WP(C).No. 11015 of 2005(J) -------------------------- PETITIONER: ------------ LAZAR, S/O. JOHN, AGED 52 YEARS, PULIKKOTTIL HOUSE, ROYAL AVENUE ROAD, CHEMBUKKAVU VILLAGE, THRISSUR DISTRICT. BY ADV. SRI.JIJO PAUL SMT.SINDHU MURALEEDHARAN RESPONDENTS: ------------- 1. THE TAHSILDAR, THRISSUR. 2. THE REVENUE DIVISIONAL OFFICER, THRISSUR. BY GOVT.PLEADER SRI MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.11015/2005 APPENDIX PETITINER'S EXTS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER NO.G2 24238/2001 DTD. 10/3/2003 ISSUED BY THE IS RESPONDENT. EXT.P2 TRUE COPY OF THE CERTIFICATE NO.V/975/2003 DTD. 20/3/2003 ISSUEDT BY THE THRISSUR MUNICIPAL CORPORATION. EXT.P3 TRUE COPY OF THE BUILDING TAX RECEIPT DTD. 4/12/1997 ISSUED BY THE VILVATTOM GRAMA PANCHAYAT. EXT.P4 TRUE ;COPY OF THE BUILDING TAX RECEIPT DTD 8/3/1999 ISSUED BY THE VILVATTOM GRAMA PANCHAYAT. EXT.P5 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 26/3/2005. P.R.RAMAN, J. --------------------------- W.P.(C).NO.11015 OF 2005 ---------------------------- DATED THIS THE 28TH DAY OF AUGUST,2008 JUDGMENT Ext.P1 is a notice issued under Section 5A of the Kerala Building Tax Act, 1975 demanding an amount of Rs.10,000/- being the luxury tax said to be due for the period from 1-4-1999 to 31-3-2004. The plinth area of the building is shown as 286.95 sq. metres. According to the petitioner, the building was completed as early as in 1997. He relied on Ext.P2 certificate issued by the Thrissur Municipality certifying that he had been assessed to building tax from 1-4-1997. He also submits that Ext.P2 was produced before the lst respondent's office to prove that he is not liable to pay luxury tax. It is seen that the Tahsildar has acknowledged receipt of the said certificate (Ext.P2) dated 20/3/2003 produced in this case. But he did not pass any order. Hence, the petitioner has approached this Court. Evidently, the construction of the building was completed prior to 1-4- 1999. 1-4-1999 is a cut of date for the purpose of assessability to luxury tax under the Act. Based on the documents produced in this writ petition namely, Exts.P2, P3 and P4, there is force in the contention of the petitioner that the construction of the building was completed long prior to 1999. If -2- WP(C).No.11015/2005 so, he is not liable to be assessed for the purpose of luxury tax. Further no orders are passed before issuing the notice of demand. So, it has to be held that the petitioner is denied an opportunity of being heard. In the absence of any assessment order, they could not proceed with the demand. In these circumstances, the revenue recovery proceedings initiated against the petitioner pursuant to Ext.P1 demand is quashed. Writ Petition is allowed. P.R.RAMAN, Judge. kcv.