JUDGMENT

The petitioner is the owner of a residential building situated in Survey No.838/1/19/70 of Ayiranelloor Village in Punalur Taluk. The grievance of the petitioner is with regard to the imposition of luxury tax under Section 5A of the Kerala Building Tax Act in respect of the said building, reckoning the total plinth area of the building as 285.79 Square Meters. Ext.P1 is the assessment order passed by the Tahsildar on 07.01.2014.

2. As against the same, the petitioner submitted an appeal before the Revenue Divisional Officer in which, the matter was remanded to the Tahsildar for conducing fresh measurement and assessment. Ext.P2 is the said order. Apparently, the petitioner had approached the District Collector against the same highlighting certain grievances, which resulted in Ext.P3, in which the measurement was directed to be conducted along with the officers of the Public Works Department after giving the petitioner a notice and also in his presence. Based on the same, a report was pr