IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 28TH JULY 2008 / 6TH SRAVANA 1930 WP(C).No. 30438 of 2007(W) ---------------------------------------- PETITIONER: ------------------ GEORGE JOHN, AGED 52 YEARS, S/O ULAHANNAN GEORGE, MATTATHIL MANNULLIL, 37/3845, BANK ROAD, KALOOR, COCHIN-17. BY ADV. SRI.GEORGE VARGHESE (MANACHIRACKEL) RESPONDENTS: ----------------------- 1. THE TAHSILDAR (ASSESSING AUTHORITY UNDER THE KBT ACT), TALUK OFFICE, KANAYANNUR, COCHIN-11. 2. THE REVENUE DIVISIONAL OFFICER, FORT COCHIN. 3. DISTRICT COLLECTOR, ERNAKULAM. 4. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO.30438 OF 2007 W PETITIONER'S EXHIBITS: EXT.P1COPY OF NOTICE ISSUED BY R1 TO THE PETITIONER DT. 2.11.2005. EXT.P2COPY OF REPLY OF PETITIONER DATED 25.11.2005. EXT.P3COPY OF ASSESSMENT ORDER ISSUED BY R1 DATED 7.12.2005. EXT.P4COPY OF PROCEEDINGS OF R2 DATED 31.3.2006. EXT.P5COPY OF REVISIONAL ORDER DATED 19.2.2007 PASSED BY R3. EXT.P6TRUE COPY OF NOTICE DATED 25.11.1994 ISSUED TO THE PETITIONER ASSESSING PROPERTY TAX. EXT.P7TRUE COPY OF RECEIPT NO.99400 DATED 20.1.1995. EXT.P8TRUE COPY OF OCCUPANCY CERTIFICATE DATED 11.12.2000. EXT.P9TRUE COPY OF CERTIFICATE DATED 11.4.2007 ISSUED BY REVENUE OFFICER, COCHIN CORPORATION. RESPONDENTS' EXHIBITS: NIL. // TRUE COPY// PS TO JUDGE K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 30438 OF 2007 W -------------------------------------- Dated this the 28th July, 2008 JUDGMENT Petitioner challenges Exts.P3, P4 and P5. Briefly put, the case of the petitioner is as follows: Petitioner is the owner of building No.37/3845. Completion of the construction of this building took place in 1994 and since then he is residing there with family. This building is having an area of 180.70 M2. Thereafter, he put up first floor as an independent building and this was completed in the year 2000. The complaint is directed against the levy of luxury tax in respect of the building. This was done clubbing the construction made in the year 1994 with the construction completed in the year 2000. According to petitioner, this is impermissible. He also relies on a decision of this Court in Radhakrishnan v. State of Kerala (2007 (4) KLT 149). 2. The contention taken by the respondents is that the construction of the ground floor itself was not completed in the WPC.30438/07 W 2 year 1994, but it was completed in the year 2000 and, therefore, the dictum of the decision will not apply. A Reply Affidavit has been filed by the petitioner wherein he has produced Exts.P6 to P9 in support of the contention that the construction of the ground floor was completed in the year 1994 and not in the year 2000 as contended by the respondents. I feel that the Authority has to consider the question and ascertain whether the petitioner had completed the construction of the ground floor prior to 1.4.1999. If it is found that the construction of the ground floor was completed prior to 1.4.1999, then the Authority is duty bound to consider the matter in the light of the decision of this Court in Radhakrishnan v. State of Kerala (2007 (4) KLT 149). Accordingly, Ext.P5 order is quashed and the third respondent is directed to consider the matter in accordance with law, after affording an opportunity of hearing to the petitioner, as aforesaid. The third respondent will consider whether the petitioner had completed the construction of the ground floor in the year 1994. If it is found that the construction was completed WPC.30438/07 W 3 as contended by the petitioner, then the third respondent will take a decision bearing in mind the decision of this Court in Radhakrishnan v. State of Kerala (2007 (4) KLT 149). A decision as aforesaid will be taken within six weeks from the date of receipt of a copy of this Judgment. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk.