IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 9268 of 2006(C)
1. V.KURUVILLA, S/O.K.K.GEORGE,
... Petitioner
Vs
1. THE R.D.O.,
... Respondent
2. THE TAHSILDAR,
3. THE VILLAGE OFFICER,
4. STATE,
For Petitioner :SRI.K.SHIBILI NAHA
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :14/11/2008
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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W.P.C. NO. 9268 OF 2006
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Dated this the 14th November, 2008
JUDGMENT
WPC is filed challenging the demand of luxury tax on the ground
that plinth area adopted includes area of car porch and storage place for
firewood. Petitioner’s case that there is room for storage of firewood is
revealed from the plan produced even though modern houses do not
have chimney for use of firewood as a fuel. However, if there is room
for storage of firewood in the house, and petitioner is using firewood as
fuel for cooking then petitioner is entitled to exemption for such area.
Similarly plinth area of car porch is to be excluded from the plinth area
of the building for the purpose of demand of luxury tax. Tahsildar is
directed to verify the factual position by conducting inspection of the
building and from the area of the building, the plinth area of the car
porch and plinth area of the place for storage of firewood should be
excluded as stated above. Petitioner is directed to produce copy of the
judgment before the Tahsildar for inspection and for revision of
assessment as stated above.
W.P.C. is disposed of as above.
(C.N. RAMACHANDRAN NAIR)
Judge
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