JUDGMENT :

The petitioner and the 6th respondent are the co-owners of the residential building bearing No.4/85 of Marangattupally Grama Panchayat. By Ext.P1, issued under the provisions of the Kerala Building Tax Act, 1975, (for short, ‘the Act’) luxury tax was demanded from the petitioner with respect to a residential building constructed by him. Though, an appeal was presented, pointing out that a shed behind the residential house and the truss work area in the terrace of the building ought not to have been taken into account for the purpose of imposition of luxury tax, by Ext.P3 order issued by the 3rd respondent, it was found that as regards the truss work area on the terrace portion, the petitioner has liability to pay tax and as regards the out house behind the residential house, the same need not be taken into account for the purpose of imposition of luxury tax.

2. Against Ext.P1, the petitioner preferred a revision petition under Section 9 of the Act before the 2nd respondent, District Collector. Pending the above revision petition, the appellate order at Ext.P3 stood implemented by Ext.P8 order dated 22.06.2016 by reducing the plinth area of the house, for the purpose of imp