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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
P. ABDULLA – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. petitioner challenges tax assessment based on plinth area. (Para 1 , 2) |
| 2. arguments presented by counsel for both sides. (Para 3) |
| 3. revisional authority's findings deem tax collection unauthorized. (Para 5) |
J U D G M E N T
The petitioner is the owner of a residential building, which according to the petitioner, is having the plinth area 265.68 sq.mtrs. However, the said building was subjected to an assessment of luxury tax under Sec.5A of the Kerala Building Tax Act , 1975 by the 5th respondent. Even though an appeal was submitted against the said order before the 4th respondent, it was rejected as per Ext.P1, holding that, the plinth area of the building is more than 278.7 sq.mtrs., which is the ceiling limit contemplated under Sec.5A of the . The said order was taken up in revision, before the 3rd respondent and it resulted in Ext.P2 order. In Ext.P2, based on re-measurement of the building carried out, it was found that, the plinth area is only 271.20 sq.mtrs and therefore, the petitioner cannot be imposed with the liability to pay the luxury tax in respect of the residential building. Thus the assessment order was set aside.
2. During the pendancy of the afo
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