Back
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
PRADEEP K.C. – Appellant
Versus
THE DISTRICT COLLECTOR, KOLLAM – Respondent
| Table of Content |
|---|
| 1. terrace addition included in plinth area for luxury tax assessment. (Para 1 , 2) |
| 2. petitioner's arguments on terrace exclusion rejected. (Para 3 , 4) |
| 3. writ dismissed for delay; liberty for future remedies. (Para 5) |
JUDGMENT
The petitioner is the owner of a residential building situated in Survey No.290/3-2 of West Kallada Village having a plinth area of 19.86 m2 in the year 2017. Later, the petitioner carried out certain construction at the terrace for the purpose of mounting solar panels and according to the petitioner the same was not being used for any residential purpose. Despite the above, the said area was included in the assessment for building tax by reckoning the total plinth area of the building as 340.41Sq.M and as a result of the same, the petitioner was imposed with the liability to pay the luxury tax under Section 5A of the Kerlala Building Tax Act, 1975.
2. Ext.P4 is the said order of assessment passed by the 3rd respondent and it was challenged by filing appeal before the 2nd respondent. Ext.P5 is the order passed by the appellate authority, the 2nd respondent, rejecting the same. Even though the petitioner submitted a revision before the 1st respo
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
