{"id":131462,"date":"2008-07-28T00:00:00","date_gmt":"2008-07-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/george-john-vs-the-tahsildarassessing-on-28-july-2008"},"modified":"2016-05-25T16:58:15","modified_gmt":"2016-05-25T11:28:15","slug":"george-john-vs-the-tahsildarassessing-on-28-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/george-john-vs-the-tahsildarassessing-on-28-july-2008","title":{"rendered":"George John vs The Tahsildar(Assessing &#8230; on 28 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">George John vs The Tahsildar(Assessing &#8230; on 28 July, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 30438 of 2007(W)\n\n\n1. GEORGE JOHN, AGED 52 YEARS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE TAHSILDAR(ASSESSING AUTHORITY UNDER\n                       ...       Respondent\n\n2. THE REVENUE DIVISIONAL OFFICER,\n\n3. DISTRICT COLLECTOR,\n\n4. STATE OF KERALA, REPRESENTED BY\n\n                For Petitioner  :SRI.GEORGE VARGHESE (MANACHIRACKEL)\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :28\/07\/2008\n\n O R D E R\n                         K. M. JOSEPH, J.\n                  --------------------------------------\n                   W.P.C. NO. 30438 OF 2007 W\n                   --------------------------------------\n                   Dated this the 28th July, 2008\n\n                             JUDGMENT\n<\/pre>\n<p>      Petitioner challenges Exts.P3, P4 and P5. Briefly put, the<\/p>\n<p>case of the petitioner is as follows:\n<\/p>\n<p>      Petitioner   is   the     owner      of    building No.37\/3845.<\/p>\n<p>Completion of the construction of this building took place in<\/p>\n<p>1994 and since then he is residing there with family. This<\/p>\n<p>building is having an area of 180.70 M2. Thereafter, he put up<\/p>\n<p>first floor as an independent building and this was completed in<\/p>\n<p>the year 2000. The complaint is directed against the levy of<\/p>\n<p>luxury tax in respect of the building. This was done clubbing<\/p>\n<p>the construction made in the year 1994 with the construction<\/p>\n<p>completed in the year 2000. According to petitioner, this is<\/p>\n<p>impermissible. He also relies on a decision of this Court in<\/p>\n<p><a href=\"\/doc\/1772723\/\">Radhakrishnan v. State of Kerala<\/a> (2007 (4) KLT 149).<\/p>\n<p>      2.    The contention taken by the respondents is that the<\/p>\n<p>construction of the ground floor itself was not completed in the<\/p>\n<p><span class=\"hidden_text\">WPC.30438\/07 W                   2<\/span><\/p>\n<p>year 1994, but it was completed in the year 2000 and, therefore,<\/p>\n<p>the dictum of the decision will not apply. A Reply Affidavit has<\/p>\n<p>been filed by the petitioner wherein he has produced Exts.P6 to<\/p>\n<p>P9 in support of the contention that the construction of the<\/p>\n<p>ground floor was completed in the year 1994 and not in the year<\/p>\n<p>2000 as contended by the respondents. I feel that the Authority<\/p>\n<p>has to consider the question and ascertain whether the petitioner<\/p>\n<p>had completed the construction of the ground floor prior to<\/p>\n<p>1.4.1999. If it is found that the construction of the ground floor<\/p>\n<p>was completed prior to 1.4.1999, then the Authority is duty<\/p>\n<p>bound to consider the matter in the light of the decision of this<\/p>\n<p>Court in <a href=\"\/doc\/1772723\/\">Radhakrishnan v. State of Kerala<\/a> (2007 (4) KLT 149).<\/p>\n<p>Accordingly, Ext.P5 order is quashed and the third respondent is<\/p>\n<p>directed to consider the matter in accordance with law, after<\/p>\n<p>affording an opportunity of hearing to the petitioner, as<\/p>\n<p>aforesaid.   The third respondent will consider whether the<\/p>\n<p>petitioner had completed the construction of the ground floor in<\/p>\n<p>the year 1994. If it is found that the construction was completed<\/p>\n<p><span class=\"hidden_text\">WPC.30438\/07 W                    3<\/span><\/p>\n<p>as contended by the petitioner, then the third respondent will<\/p>\n<p>take a decision bearing in mind the decision of this Court in<\/p>\n<p><a href=\"\/doc\/1772723\/\">Radhakrishnan v. State of Kerala<\/a> (2007 (4) KLT 149). A<\/p>\n<p>decision as aforesaid will be taken within six weeks from the<\/p>\n<p>date of receipt of a copy of this Judgment.\n<\/p>\n<p>     The Writ Petition is disposed of as above.\n<\/p>\n<\/p>\n<p>                                           Sd\/=<br \/>\n                                      K. M. JOSEPH, JUDGE<\/p>\n<p>kbk.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court George John vs The Tahsildar(Assessing &#8230; on 28 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 30438 of 2007(W) 1. GEORGE JOHN, AGED 52 YEARS, &#8230; Petitioner Vs 1. THE TAHSILDAR(ASSESSING AUTHORITY UNDER &#8230; Respondent 2. THE REVENUE DIVISIONAL OFFICER, 3. DISTRICT COLLECTOR, 4. STATE OF KERALA, REPRESENTED BY [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-131462","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>George John vs The Tahsildar(Assessing ... on 28 July, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/george-john-vs-the-tahsildarassessing-on-28-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"George John vs The Tahsildar(Assessing ... on 28 July, 2008 - Free Judgements of Supreme Court &amp; 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