IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 6TH FEBRUARY 2008 / 17TH MAGHA 1929 WP(C).No. 3769 of 2008(W) ------------------------- PETITIONER: ------------ P.SAYED, S/O.MUHAMMED SHAHANA MANZIL, KUTTIPURAM MALAPPURAM DISTRICT. BY ADV. SRI.BABU S. NAIR SRI.K.RAKESH RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, MALAPPURAM. 2. THE REVENUE DIVISIONAL OFFICER TIRUR, MALAPPURAM DISTRICT. 3. THE TAHSILDAR, TIRUR MALAPPURAM DISTRICT. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 3769 of 2008 ------------------------------------- Dated: February 6, 2008 JUDGMENT Petitioner submits that he was working abroad and that during that period assessment for luxury tax under the Kerala Building Tax Act has been completed. It is stated that due to his absence he did not have any notice at any stage of the assessment. On his return to the country, petitioner had filed an appeal and a revision and those were also rejected as belated. Petitioner mainly relies on Ext.P3 and contends that the plinth area of his building is only 258 square metres and according to him there is absolutely no justification to levy luxury tax on the building. 2. From the facts it is obvious that the essential dispute raised by the petitioner is one regarding the plinth area of the building. This being a factual issue has to be ascertained by the 3rd respondent by getting the building measured. 3. Therefore, I direct that the 3rd respondent shall have the plinth area of the building measured afresh with notice to the WP(C) 3769/2008 Page numbers petitioner. If it is found to be below 278.78 square metres as claimed by the petitioner, the assessment that is already completed, shall be varied suitably. It is directed that the 3rd respondent shall complete the process of measurement within one month from the date of production of a copy of this judgment and thereafter necessary orders shall be passed without any delay. ANTONY DOMINIC, JUDGE mt/-