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IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
R. RAJEEV KUMAR – Appellant
Versus
THE REVISIONAL AUTHORITY/DISTRICT COLLECTOR – Respondent
| Table of Content |
|---|
| 1. challenge to luxury tax based on building assessment. (Para 1 , 2 , 3) |
| 2. arguments presented by both parties regarding tax applicability. (Para 4 , 5 , 6) |
| 3. court's evaluation of assessment discrepancies. (Para 7 , 8 , 9) |
| 4. conclusion regarding unsustainability of tax demand. (Para 10) |
JUDGMENT
The petitioners have constructed a residential premises, and the imposition of luxury tax under the provisions of Section 5A of the Kerala Building Tax Act , 1975, is the challenge raised in this writ petition.
2. The petitioners contend that the residential building constructed as above was only having an area which is not assessable to luxury tax under the Statute. However, pursuant to Ext.P3, the Village Officer calculated the plinth area of the building as 282.42 m2. Later, an enquiry report was also finalised by the village authorities, as evidenced by Ext.P4. In Ext.P4, a total deduction of 10.775 m2 is advised. The break-up of the afore is as under:-
Double height – 2.55m2 Open sit out – 8.225m2 -------------------
Total – 10.775m2
==========
3. Later, one more enquiry was conducted leading to the
report at Ext.P5. The said report, apart from making mention about
the tota
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