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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
V.HARIDASAN – Appellant
Versus
PANNIYANNUR VILLAGE OFFICER – Respondent
| Table of Content |
|---|
| 1. understanding luxury tax liability based on building area measurements. (Para 1 , 2) |
| 2. court evaluates factual findings not suitable for writ jurisdiction. (Para 3) |
| 3. dismissal of writ based on factual disputes. (Para 4) |
J U D G M E N T
The petitioner is the owner of a residential building.
Initially, the plinth area of the building was 136.64 Sq. Mt. and thereafter, when the construction was completely over by 2019, the building plinth area of the total building was 269.20 Sq. Mt. However,, in the building tax assessment, the area highlighted was more than what is specified in Sec.5A of the Kerala Building Tax Act and consequently, luxury tax was imposed upon the petitioner. Ext.P3 is the proceedings of the Tahsildar, by which the liability of luxury tax was imposed upon the petitioner.
2. The petitioner challenged the same by submitting an appeal before the 3rd respondent, which resulted in Ext.P6. Before passing Ext.P6, a further measurement of the property was ordered, and in the said order also, the total plinth area was found to be in excess of the limit contemplated under Sec.5A of the Act and hence, the appeal was rejected. Challenging the same, a revision
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