IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN WEDNESDAY, THE 28TH MAY 2008 / 7TH JYAISHTA 1930 WP(C).No. 20485 of 2005(L) ------------------------------------ PETITIONER: ------------------ MOILAKARIYATH ABDULLA, S/O.AMOO, RESIDING AT KOOLIKAD, CHITHARI VILLAGE, HOSDURG TALUK, KASARAGOD DISTRICT. BY ADV. SRI.T.K.VIPINDAS RESPONDENTS: ---------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, HOSDURG TALUK. KANHANGAD P.O. KASARAGOD DISTRICT. 3. THE SUB COLLECTOR/REVENUE DIVISIONAL OFFICER, KASARAGOD, KANHANGAD P.O., KASARAGOD DISTRICT. BY GOVERNMENT PLEADER SRI. MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.NO.20485/2005L APPENDIX PETITIONER'S EXTS: EXT - P1 : THE TRUE COPY OF THE BUILDING TAX ASSESSMENT. EXT - P2 : THE TRUE COPY OF THE PROCEEDINGS NO. C2BT 219/99/CHITHARI OF THE 2ND RESPONDENT DATED 12-11-1999. EXT - P3 : TRUE COPY OF THE PROCEEDINGS NO:BL NO:31/2000-2001 DATED 25-05-2000 OF AJANUR GRAMA PANCHAYAT. EXT - P4 : THE TRUE COPY OF THE ORDER DATED 15-3-2003. EXT - P5 : THE TRUE COPY OF THE PROCEEDINGS IN D.2545/03 DATED 8.9.2004. EXT - P6 : THE TRUE COPY OF THE ORFER OF THE APPELLATE AUTHORITY DATED 01.01.2005 ISSUED BY THE 3RD RESPONDENT. EXT - P7 : THE TRUE COPY OF THE PROCEEDINGS OF THE TAHSILDAR, HOSDURG DATED 30.3.2005. RESPONDENT'S EXT: EXT R2(A) TRUE COPY OF THE PLAN OF REPAIRED BUILDING. / TRUE COPY / PA TO JUDGE RHS P.R.RAMAN, J. ----------------------------------- W.P.(C) No.20485 OF 2005 ------------------------------------ Dated this the 28th day of May, 2008 J U D G M E N T ~~~~~~~~~~~ Section 5A was introduced with effect from 1.4.1999 imposing luxury tax on building exceeding 278.7m2. The building in question a portion of which was constructed, ground floor, prior to 1.4.1999. 1st floor was constructed after 1.4.1999. If the area constructed after 1.4.1999 alone is taken, it is admittedly below 278.7m2. On the other hand, if the area constructed prior to 1.4.1999 is also clubbed together then the whole building including the two floor will exceed 278.7m2. Therefore, the issue raised for consideration is whether for the purpose of luxury tax, construction made and completed prior to 1.4.1999 would be reckoned and added to the area constructed after 1.4.1999 for the purpose of luxury tax. It is contended that 5A is not retrospective in operation and therefore inorder that luxury tax is levyable, the area constructed after 1.4.1999 should exceed 278.7m2. This contention was accepted by the decision of this Court in Radhakrishnan v. State of Kerala [2007(4) KLT 149], learned judge of this Court held that so long W.P.(C)No.20485/2005 2 as the provision is retrospective, 5A is not attracted. The case on hand admittedly is squarely covered by the said decision. No substantial grounds are urged to take a different view. Following the said decision, Exts.P5, P6 and P7 assessments are quashed and the writ petition is allowed. (P.R.RAMAN, JUDGE) ps