J U D G M E N T

This writ petition has been filed challenging Exts.P3, P5 and P8 by which the authorities under the Kerala Building Tax Act, 1975 had called upon the petitioner to pay luxury tax after making assessment of the building. The revisional authority did not entertain the revision on the ground that appeal is the remedy. Petitioner submits that the petitioner is not liable to pay luxury tax in terms of Section 5A of the Kerala Building Tax Act as the petitioner had made only additional constructions to the building.

2. Counter affidavit had been filed by the 3rd respondent supporting the stand taken by the assessing authority. According to them, if additional constructions are made, the building is liable to be assessed for building tax as well as luxury tax.

3. The issue projected by the petitioner is covered by the judgment of this Court in State of Kerala and Others v. Moilakariyath Abdullla [2012 (1) KHC 43 (FB)], wherein, after W.P(C) No.1010/2011 considering the entire issue, this Court held at para 6 as under;

“Going by the above scheme of levy of tax on constructed buildings and periodical revision of building tax as and when additions or modifications of the exis