IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 11TH MARCH 2008 / 21ST PHALGUNA 1929 WP(C).No. 1839 of 2008(R) ------------------------- PETITIONER: --------------- P.P.MAMMU, S/O SOOPPY, AGED 53, MANDANADATH HOUSE, EDAKKULAM P.O., KOYILANDY, REPRESENTED BY HIS GENERAL POWER OF ATTORNEY HOLDER, MUJEEB RAHIMAN, S/O P.P.MAMMADKOYA, AGED 31, POOMKAVAN HOUSE, EDAKKULAM AMSOM AND DESOM, KOYILANDY TALUK. BY ADV. SRI.C.P.MOHAMMED NIAS RESPONDENTS: ----------------- 1. THE THAHSILDAR, KOYILANDY. 2. THE DISTRICT COLLECTOR, KOZHIKODE. 3. THE RDO, KOZHIKODE. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 1839 OF 2008 R = = = = = = = = = = = = = = = = Dated this the 11th March, 2008 J U D G M E N T In this writ petition the dispute is regarding the liability of the petitioner to pay luxury tax under the Kerala Building Tax Act. While proceedings have been initiated against the petitioner on the allegation that the building has an area of 278.7 sq.m. and that the completion of the building was subsequent to 1.4.1999, petitioner contends that the area is only 223.23 sq.m. and that the building was completed as early as on 17.10.1997. Overruling his objection by Ext. P7 luxury tax was levied on him. His appeal and revision were all rejected and that is the background in which this writ petition has been filed. 2. Evidently, therefore what is required to be ascertained is regarding the exact plinth area of the building and also its date of completion. For ascertaining these factual matters, in my view the 1st respondent is the most competent authority. Therefore, I direct that the 1st respondent shall ascertain the exact plinth area of the W.P.(C) No. 1839 OF 2008 -2- building and also its date of completion and thereafter fresh orders in this matter shall be passed. In order to enable the 1st respondent to do so, Exts. P7, P12, P15 and P16 will stand quashed. The writ petition is disposed of directing that the 1st respondent shall re-consider the matter with particular reference to the exact plinth area and also the date of completion of the building in question. This exercise shall be completed as expeditiously as possible, at any rate within 8 weeks of production of a copy of this judgment and with notice to the petitioner. Needless to say that appropriation of the amount made will depend upon the revised orders to be passed and if the petitioner is ultimately found to be having no liability to pay luxury tax the amount paid in this behalf will be refunded to him. ANTONY DOMINIC JUDGE jan/-