IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 7227 of 2006(I)
1. T.JOSEPH, LEEMA COTTAGE,
... Petitioner
Vs
1. TAHSILDAR, TALUK OFFICE,
... Respondent
2. DISTRICT COLLECTOR,
3. PRINCIPAL SECRETARY TO GOVERNMENT,
For Petitioner :SRI.N.KARUNAKARAN
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. 7227 OF 2006
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Dated this the 14th November, 2008
JUDGMENT
While the petitioner’s case is that construction of the building was
completed prior to 1.4.1999, and he has relied on the certificate issued
by the Parish Priest and the certificate issued by the Grama Panchayath,
Government Pleader submitted that in the building tax return filed by
the petitioner, petitioner conceded the date of completion of
construction of the building as 27.8.1999. If the admission in the
return is accepted, then there will be liability for luxury tax. However,
since petitioner has produced some documents though not reliable as
such, I direct the petitioner to produce authentic documents like, details
of deposits for getting regular electricity connection, first electricity bill
received to show the consumption of power after petitioner started
occupying the building, bank accounts pertaining to expenditure on
construction. This Court has already taken the view that certificates
issued by Panchayaths are not conclusive evidence about the date of
completion of construction of the building, and it is to be proved with
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convincing evidence. W.P. is therefore disposed of directing the
petitioner to produce evidence above referred within one month from
the date of receipt of a copy of this judgment for consideration by the
first respondent. First respondent is directed to take a decision afresh
without any delay, if documents are produced as above.
(C.N. RAMACHANDRAN NAIR)
Judge
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