The Tahsildar (Assessing … vs K.Ravindran on 14 September, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WA.No. 1985 of 2009()


1. THE TAHSILDAR (ASSESSING AUTHORITY
                      ...  Petitioner
2. DISTRICT COLLECTOR, KOLLAM.
3. STATE OF KERALA, REP.BY

                        Vs



1. K.RAVINDRAN, S/O.SEKHARAN,
                       ...       Respondent

                For Petitioner  :GOVERNMENT PLEADER

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN

 Dated :14/09/2009

 O R D E R
                     C.N.RAMACHANDRAN NAIR &
                                V.K.MOHANAN, JJ.
                ....................................................................
                         Writ Appeal No.1985 of 2009
                ....................................................................
               Dated this the 14th day of September, 2009.

                                       JUDGMENT

Ramachandran Nair, J.

The only dispute raised in the Writ Appeal filed by the State is as

to the date of completion of construction of the building by the

respondent. We have heard Government Pleader appearing for the

appellant and counsel appearing for the respondent. On going through

the judgment and after hearing both sides, we do not find any

justification to interfere with the judgment because the learned Single

Judge relying on the evidence produced, particularly the Panchayat

records, came to the conclusion that the construction of the building

was over in 1993-94. Further, the appellant’s case that the building

constructed was modified by adding another bed room in the first floor

after 1.4.1999 does not stand substantiated with any evidence except

the difference between the data recorded about the building in the

Panchayat records and in the report of the Tahsildar. We do not think

the Panchayat record can be made the sole basis for assuming the date

2

of completion of construction of the building as any day after 1.4.1999

to attract liability for luxury tax. Consequently Writ Appeal is

dismissed.

C.N.RAMACHANDRAN NAIR
Judge

V.K.MOHANAN
Judge
pms