IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 18TH DECEMBER 2009 / 27TH AGRAHAYANA 1931 WA.No. 2523 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.37872/2008 .................... APPELLANT(S): PETITIONER ------------------------ ELAYIDATHU IBRAHIMKUTTY, S/O. MOHAMMED KUTTY HAJI, POST VELLACHAL, OZHUR VILLAGE, TIRUR TALUK, MALAPPURAM DISTRICT. BY ADV. SRI.C.M.MOHAMMED IQUABAL RESPONDENT(S): --------------- 1. THE TAHSILDAR, TIRUR. 2. THE REVENUE DIVISIONAL OFFICER, TIRUR. 3. THE DISTRICT COLLECTOR, MALAPPURAM. BY G.P. SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 18/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... Writ Appeal No.2523 of 2009 .................................................................... Dated this the 18th day of December, 2009. JUDGMENT Ramachandran Nair, J. Pursuant to our interim direction, the plinth area of appellant's building was measured by the Tahsildar and he found that plinth area is 267.12 sq. metres, which is below the limit that attracts liability for luxury tax under Section 5A of the Kerala Building Tax Act. Consequently we allow the appeal by reversing the judgment of the learned Single Judge and by cancelling the demand of luxury tax for the building from the appellant. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms