IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 20TH JUNE 2008 / 30TH JYAISHTA 1930 WP(C).No. 27937 of 2006(A) -------------------------- PETITIONER: ------------ V.M. SAKEER, S/O. MUHAMMED, VELLAPPALLI PARAMBIL (H), ERATTUPETTA P.O., KOTTAYAM DIST. BY ADV. SRI.V.K.PEERMOHAMED KHAN RESPONDENTS: ------------- 1. THE TAHSILDAR, MEENACHIL, PALA, KOTTAYAM DIST. 2. DEPUTY TAHSILDAR (R.R), MEENACHIL, PALA. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ORDER OF ASSESSMENT MADE BY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY 2ND RESPONDENT. EXT.P3 TRUE COPY OF THE SKETCH PREPARED BY THE ARCHITECTURAL CONSULTANT BY TAKING ALL THE SIDE MEASUREMENTS TO WORK OUT THE TOTAL PLINTH AREA OF THE RESIDENTIAL BUILDING. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 27937 OF 2006 -------------------------------------------- Dated this the 20th day of June, 2008 JUDGMENT The plinth area assessed for building tax is 340.26 sq. metres. Government Pleader submitted that tax is paid without any dispute. However, when recurring liability for luxury tax is raised, petitioner is disputing the plinth area stating that plinth area is below 278.7 sq. metres. If the plinth area is below the limit that attracts luxury tax, then petitioner should not be called upon to pay luxury tax, even if building tax was paid on higher plinth area by mistake. However, if the petitioner's case is bogus, and the plinth area on remeasurement is above the limit that attracts luxury tax, then there will be direction to the Tahsildar to remeasure the plinth area of the building and recover cost of Rs. 5000/- in addition to luxury tax payable. Petitioner is given one more opportunity to get the plinth area measured by any person familiar in the matter and satisfy himself as to the extent of actual plinth area. If it is above 278.7 sq. metres he should pay luxury tax without any further contest. On the other hand if the petitioner wants 2 remeasurement by Tahsildar, then there will be direction to the Tahsildar to remeasure the building and give measurement report to the petitioner. If the plinth area of the building is above 278.7 sq. metres, there will be direction to the Tahsildar to recover from the petitioner and deposit in the Treasury an amount of Rs. 5000/- towards cost in addition to the luxury tax. (C.N. RAMACHANDRAN NAIR) Judge kk 3