VIJAYAMOHAN Vs. TAHSILDAR KARTHIKAPPALLY TALUK ALAPPUZHA DISTRICT

JUDGEMENT

(1.) CONTROVERSY in this writ petition is regarding the levy of luxury tax on the building constructed by the petitioner's father. There is no dispute regarding the plinth area of the building and the only dispute is regarding the date of completion of the building in question. According to the petitioner, the building was completed on 20.4.1995 and this contention is sought to be substantiated by referring to Ext.P1 certificate issued by the Municipality. On this basis it is contended that luxury tax which was levied pursuant to Section 5A of the Kerala Building Tax Act which was introduced with effect from 1.4.1999 cannot be levied on the building in question. However, in the counter affidavit filed, the first respondent has stated that the return filed by the petitioner's father itself mentioned the date of completion of the building as 20.9.1999. The learned Government Pleader has also produced the return in question before this court which also shows that the date of completion of the building and the date of accommodation have been shown as 20.9.1999 and 20.10.1999 respectively. It is also stated that the investigation report of the Deputy Tahsildar also indicated the date of completion of the building as 20.9.1999. In the reply affidavit filed by the petitioner, he has stated the date mentioned in the return filed by his father is a bona fide mistake.

(2.) THUS going by the return filed by the petitioner's father, the date of completion of the building is after 1.4.1999. On the other hand if the date mentioned in the report is erroneous one, it is for the petitioner or his father to prove the same to be erroneous which burden has not been discharged in the case.