IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
KOROTH EDAVANA NEELAMBARAN NAMBIAR – Appellant
Versus
THE STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. challenge of luxury tax and its implications. (Para 1 , 2) |
| 2. dispute on the accurate plinth area measurement. (Para 3 , 5) |
| 3. order for reassessment of building tax and luxury tax. (Para 6 , 7) |
JUDGMENT
The petitioner has filed the captioned writ petition seeking to challenge the demand of luxury tax under the provisions of Section 5A of the Kerala Building Tax Act , 1975 (for short “the Act”) as confirmed in an appeal by the appellate authority as evidenced by Ext.P4. The petitioner has also sought to challenge the levy of building tax with reference to the very same property pursuant to an dated dated 13.02.2013.
2. Heard Sri.Abraham George Jacob, learned counsel for the petitioner, as well as the Sri.Alan Priyadarshi Dev, the learned Government Pleader.
3. The dispute in this writ petition essentially appears to be the dispute as regards the total plinth area of the residential building. According to the petitioner, the plinth area would be 109 square meters, as against which the order at Ext.P4 dated 21.08.2020 speaks about the total plinth area at 285.32 square meters.
4. The learned Government Pleader states that the order at Ext.P4 has arrived at the afore pl
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