The petitioner has a right to seek a revision regarding the luxury tax assessment under the Kerala Building Tax Act, 1975.

JUDGMENT

Dated this the 5^th day of March, 2026 Petitioner has approached this Court challenging Exts.P1, P5 and P9.

2. Petitioner constructed a building which has been assessed under the provisions of the Kerala Building Tax Act, 1975 (for short, ‘Act, 1975’) and contended that the total plinth area of the building comes to 259 sq.mtrs as per the completion certificate issued by the Grama Panchayat on 06.05.2019. The petitioner was assessed by the 4^th respondent Tahsildar as per the provisions of the Act, 1975 as if the construction exceeds 278.7 sq.mtrs, and accordingly luxury tax was imposed under Section 5 of the Act, 1975 as per Ext.P1 order. Thereafter petitioner submitted a request for exempting him from paying the luxury tax which was rejected by Ext.P3 stating that the assessment had already been completed. Thereafter petitioner submitted Ext.P4 request for reassessing the building that was also rejected as per Ext.P5 stating that, if the petitioner is aggrieved by the assessment he has to file an appeal before the appellate authority. Thereupon Ext.P6 appeal was preferred which was rejected by Ext.P9 stating that the appeal has been filed beyond the period stipulated for filing appeal. It is aggrieved by the same that the petitioner has approached this Court.

3. Petitioner relies on Ext.P8 completion certificate, and going by the said completion certificate the extent of the residential area is only 269 sq.mtrs. Whatever that be, petitioner has a remedy of filing a revision before the District Collector if he was aggrieved by Ext.P9 order.

After hearing both sides, I am inclined to dispose of the writ petition with the following directions:-

I. Petitioner may prefer a revision before the 2^nd respondent within a period of three weeks from the date of receipt of a copy of this judgment.

II. If such revision is filed within time granted by this Court the same shall be treated as filed within time. Thereafter the 2nd respondent revisional authority shall consider the revision in accordance with law after properly appreciating the contentions raised by the petitioner on merits.

III.A decision in this regard shall be taken within a further period of three months thereafter.

IV. The interim order granted by this Court on 16.04.2021 which is thereafter extended until further orders on 28.09.2021 will continue till a decision is taken as directed above.

Sd/-