IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 9202 of 2008(U) ------------------------- PETITIONER(S): --------------- A.S.JACOB, AGED 67 YEARS, S/O. SCARIA EDAPUTHUSSERY HOUSE, THOMMATTUHCAL VILLAGE KARADIPARA P.O., SULTHANBATHERY, WAYANAD DISTRICT. BY ADV. SRI.ABRAHAM P.GEORGE SRI.K.VINODKUMAR (707/89) RESPONDENT(S): --------------- 1. THE DISTRICT COLLECTOR, WAYANAD DISTRICT, CIVIL STATION P.O.,KALPETTA NORTH. 2. THE REVENUE DIVISIONAL OFFICER MANATHAVADY, WAYANAD DISTRICT, 3. THAHASILDAR, SULTHANBATHERY TALUK SUNTHANBATHERY. 4. VILLAGE OFFICER, THOMMATTUCHAL VILLAGE P.O., THOMMATTUCHAL, SULTHANBATHERY. R1 TO R4 BY SPL.GOVT.PLEADER DR.SEBASTIAN CHMPAPILLY THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BKA WP(C).No. 9202 of 2008(U) APPENDIX PETITIONER'(S) EXHIBITS: EXT.P1 COPY OF THE CERTIFICATE NO.A6-1959/06 DATED 21.03.06 ISSUED BY THE SECRETARY, NENMENI GRAMA PANCHAYATH EXT .P2 COPY OF THE ASSESSMENT ORDER NO.D2-3494/01 DATED 14.10.2004 ISSUED BY THE 3RD RESPONDENT. EXT.P3 COPY OF THE ORDER NO.K dis 6853/05/B DATED 16.12.2005 BY THE 2ND RESPONDENT. EXT.P4 COPY OF THE ORDER NO.Kdis 716/06/B DATED 10.03.2006 BY THE 2ND RESPONDENT. EXT.P5 COPY OF THE DEMAND NOTICE NO.D2-3494/01 DATED 17.03.2005 ISSUED BY THE 3RD RESPONDENT. EXT.P6 COPY OF THE BUILDING TAX ASSESSMENT REGISTER PAGER NO.8 FOR THE PERIOD 1997-98 OF THE NENMENI PANCHAYATH. EXT.P7 COPY OF THE PROVISIONAL INVOICE CARD ISSUED FROM THE ELECTRICAL MAJOR SECTION, KSEB, SUTHANBETHERY. RESPONDENT'(S) ANNEXURES: EXT.R3(a) COPY OF THE RETURN FILED BY THE PETITIONER. //TRUE COPY// PA TO JUDGE BKA K. VINOD CHANDRAN, J. ------------------------------------------ WP(C) NO. 9202 OF 2008 ------------------------------------------ Dated this the 22nd day of December, 2011 J U D G M E N T The petitioner in this writ petition challenges the assessment of building tax, more specifically the luxury tax levied under Sec.5A of the Kerala Building Tax Act. The petitioner's appeal was delayed and hence the same was dismissed on the ground that the statute does not provide for condonation of delay in filing appeal. The review filed by the petitioner was also dismissed on the ground of lack of power to review orders. At this distance of time, I am of the view that the petitioner's assessments for the previous periods cannot be interfered with, since the matter has come to a finality and collection has also taken place. However, this Court has taken a view that a fresh cause of action arises each year since the luxury tax levied under Sec.5A of the Building Tax Act is recurring for each assessment year. Though the Act does not provide for a WP(C) NO. 9202 OF 2008 ..2.. fresh assessment, petitioner would be entitled to file an appeal against the levy in the subsequent years even if he has not challenged the same previously. Hence, if so advised, the petitioner can file an appeal for the year 2012- 2013 against the assessment and levy of luxury tax under Sec.5A. If such an appeal is filed within the statutory limitation period, needless to say, the same will be considered in accordance with law and the petitioner's liability to luxury tax for the subsequent years shall depend upon such orders passed, provided no modifications are made thereafter. This writ petition is disposed of with the above observations. K. VINOD CHANDRAN, JUDGE bka/-