(1.) The writ petition is filed aggrieved by the imposition of luxury tax on the petitioner's residential building. The brief facts, as narrated in the writ petition, are as follows:
(2.) Heard Sri.Mathew John, learned Counsel for the petitioner and Sri.C.K.Govindan, learned Senior Government Pleader.
(3.) Learned Counsel for the petitioner has assailed the findings in the impugned orders on the following grounds: