K RAMA SHENOY Vs. THAHSILDAR

JUDGEMENT

(1.) IN this writ petition the petitioner is seeking a direction to effect refund of alleged excess amount of Building Tax and Luxury Tax, collected under the Kerala Building Tax, 1975. As evident from Ext.P2, residential building constructed by the petitioner was assessed for payment of the Building Tax to the tune of Rs.21,600/-, as early as on 19.3.2008. The assessment of Luxury Tax under section 5A was also made as per Ext.P3 order, issued on 19.6.2008. Contention of the petitioner is that, for the purpose of assessment of Building Tax, the 1st respondent had computed plinth area of the building by including the terrace portion which was covered by a Truss work. According to the petitioner, the calculation of plinth area is wrong, in view of the decision of a Division Bench of this Court in State of Kerala Vs. Southern Fisheries Corporation [2011(1) KLT 956 (DB)] and therefore the excess amount collected is liable to be refunded. The petitioner also contends that if the tax is calculated by computing the actual plinth area less the terrace portion, he may not be liable for payment of Luxury Tax under section 5A.

(2.) HEARD ; learned Government Pleader appearing for the respondent. As stated above, it is evident that the assessments of Building Tax and Luxury Tax was completed during March 2008. The petitioner has not chosen to challenge the assessments by resorting to any statutory remedy and he had paid the amounts under demand, without any protest. Merely because the legal position was declared through a decision rendered by this Court in the year 2011, the petitioner could not seek refund of any amounts. It is evident that, accepting the assessment the petitioner had already remitted the Luxury Tax due till the year 2009-10. The claim for refund with respect to the said amount is also unsustainable for the very same reason as stated above.