IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 28TH JULY 2008 / 6TH SRAVANA 1930 WP(C).No. 30631 of 2004(V) -------------------------------------- PETITIONER: ------------------- SMT.SAINABI, W/O.MOHAMMED, RESIDING AT BALGAD IN THALANGARE VILLAGE AND POST, KASARAGOD TALUK. BY ADV. SRI.K.G.GOURI SANKAR RAI. RESPONDENTS: ----------------------- 1. THE DISTRICT COLLECTOR, KASARAGOD, CIVIL STATION, P.O.VIDYANAGAR, KASARAGOD TALUK AND DISTRICT. 2. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.30631/2004-V: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE AGE CERTIFICATE ISSUED BY THE KASARAGOD MUNICIPALITY IN FAVOUR OF PETITIONER. EXTS.P1(A) TO P1(D): COPIES OF NOTICES ISSUED BY THE KASARAGOD MUNICIPALITY TO THE PETITIONER UNDER MUNICIPALITIES ACT PROPOSING TO ASSESS THE BUILDINGS FOR TAXATION FROM 01/10/1997. EXT.P.2: COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE REVENUE DIVISIONAL OFFICER, KASARAGOD AT KANHANGAD BY THE PETITIONER. EXT.P.2.A: COPY OF THE NOTICE UNDER SECTION 5A OF THE KERALA BUILDINGS TAX ACT 1975 ISSUED BY THE TAHSILDAR, KASARAGOD. EXT.P.3: COPY OF THE (ORDER) PROCEEDINGS OF THE SUB COLLECTOR, KASARAGOD PASSED IN KBT A -22/04. EXT.P.4: COPY OF THE NOTICE ISSUED BY THE R.1. TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. prv. T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) NO.30631 of 2004-V - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of July, 2008. JUDGMENT The substantial challenge in this writ petition is against Ext.P4 notice issued by the District Collector, Kasaragod directing the petitioner to remit 50% of the total tax assessed by the Tahsildar, apparently to entertain the revision petition. This court by an order dated 8.12.2004 granted interim stay of recovery of the amount pursuant to Ext.P2(a) on condition that the petitioner shall pay an amount of Rs.8,000/- within three weeks from that date. 2. The petitioner had constructed a building containing four quarters with door Nos.293/A1, 293/A2, 293/A3 and 293/A4 of Ward No.IV of Kasaragod Municipality. The construction was over in 1997 and it was assessed to tax from the half years beginning from 1.10.1997. The assessment order imposes liability to pay luxury tax also at the rate of Rs.2,000/- per year from 1999 onwards. The petitioner has got a case that as the building was constructed in the year 1997, he cannot be made liable to pay luxury tax. Apart from that, it is also submitted that the building had already been transferred at that time in favour of one Shri T.A. Nooruddin. WPC 30631/2004 2 2. Now that pursuant to the interim order, an amount of Rs.8,000/- has been paid, there will be a direction to the District Collector to hear and dispose of the revision petition dated 14.9.2004 submitted by the petitioner, within five months from the date of receipt of a copy of this judgment. The assignee of the petitioner, Shri T.A. Nooruddin whose details have been furnished in the revision memorandum, will also be issued notice of hearing before the matter is heard. As the revision petition itself is directed to be disposed of, the demand made in Ext.P4 to remit 50% of the total tax assessed, need not be insisted upon. If the petitioner is exonerated from payment of luxury tax, then the amount of Rs.8,000/- will be adjusted towards the building tax payable. The writ petition is disposed of as above. The petitioner will produce a certified copy of the judgment before the District Collector for compliance. (T.R. Ramachandran Nair, Judge.) kav/