IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 11420 of 2004(H)
1. K.K.SUBRAMANYAN, S/O. KUMARAN,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
2. THE TAHSILDAR,
3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY),
For Petitioner :SRI.VIJAYAN MANNALY
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN
Dated :11/07/2007
O R D E R
THOTTATHIL B.RADHAKRISHNAN,J
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W.P.(C).No.11420 of 2004
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Dated this the 11th day of July, 2007
JUDGMENT
The issue arising for a decision is as to whether the
petitioner is liable to pay luxury tax under the Kerala Building
Tax Act, 1975 for the building in question. To decide this issue,
the plinth area of building has to be calculated without including
the plinth area of the garage portion. While the counter affidavit
disclose certain measurements, those details are not available
from the impugned order. Following a first order of remand
issued by the District Collector, the plinth area of the building
which was originally determined as 300.4m2 was reduced to
294.68m2 . If the case of the petitioner is that the garage has a
plinth area of 17.03m2 is accepted and deduction made
accordingly, the assessable plinth area will be only 277.65m2,
which would less than the bench mark of 278.7 m2 for imposing
luxury tax. However in the absence of data in the statutory
orders, I do not venture to proceed on the merits and decide the
matter finally on the basis of contesting contentions as to the
plinths. Hence, the impugned orders, in so far as they imposes
W.P.(C).No.11420 of 2004
2
luxury tax, is set aside and the Tahasildar is directed to re-
measure the building to determine the plinth area excluding the
garage area and issue assessment orders afresh, as regards
luxury tax. If the Tahasildar takes the view that luxury tax is
payable, the order shall contain the reasons and the determined
plinth area of the entire building including the garage area and
also the separate measurement of the plinth area of the garage.
Any payment made by the petitioner in obedience to the interim
order in this case shall be dealt with either by making refund or
by adjustment, as the case may be, in terms of such decision. Let
the aforesaid be done within a period of four months from the
date of receipt of a copy of this judgment and compliance
promptly reported by the Tahasildar to the Registrar General of
this Court.
Writ petition is allowed as above.
THOTTATHIL B.RADHAKRISHNAN, JUDGE
dvs