IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 23174 of 2004(H)
1. THOTTOLI MUHAMMEDKUTTY,
... Petitioner
Vs
1. THE TAHASILDAR, THIROORANGADI,
... Respondent
2. THE DEPUTY TAHASILDAR,
For Petitioner :SRI.BABU S. NAIR
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN
Dated :13/07/2007
O R D E R
THOTTATHIL B.RADHAKRISHNAN, J.
-------------------------------------------
W.P(C).No.23174 OF 2004
-------------------------------------------
Dated this the 13th day of July, 2007
JUDGMENT
Read the orders dated 5.8.2004, 19.8.2004 and 15.10.2004.
Pursuant to the aforesaid orders, the report of the Assistant
Executive Engineer is placed on record. By that report dated
27.10.2004, it is stated that the petitioner is liable to pay luxury
tax on the basis of the plinth area determined on measurement,
in terms of the aforesaid interlocutory orders of this Court.
Annexure A-1 shows a total plinth area of 300.34 m2, which is
much above the bench mark of 278.7 m2 for the purpose of levy
of luxury tax in terms of the Kerala Building Tax Act, 1975.
Though learned counsel for the petitioner attempts to point out
that what is shown as the ‘veranda’ in Annexure A-3 is only a
‘car porch’, that does not stand, firstly because in spite of the
report dated 27.10.2004 having been placed on record on
3.11.2004, after serving a copy to the petitioner on 1.11.2004,
no objections are filed. That apart, front veranda as shown in
Annexure A-3 has a plinth area of only 10.71 m2 going by
WPC.23174/04
Page numbers
Annexure A and even if that is deducted from the total plinth
area of 300.34 m2, it will also be above the statutory bench mark.
Under such circumstances, the contentions does not survive.
In the result, the writ petition fails. The same is
accordingly dismissed. No costs.
Sd/-
THOTTATHIL B.RADHAKRISHNAN,
Judge
kkb.