M R SHINY BABU Vs. STATE OF KERALA

JUDGEMENT

(1.) THE appellant herein approached the learned Single Judge seeking quashing of Exts.P10, P12 and P14. According to the appellant, she is not bound to pay any luxury tax for her residential building as per Exts.P10, P12 and P14 and she is entitled for a direction against the 2nd respondent to inspect the building and to take a detailed report regarding the number of rooms, layout of the structure including the nature and use and other facilities with reference to the ground floor and first floor.

(2.) APPELLANT claims that the ground floor had been used for residential purpose and first floor for commercial purpose. Both floors are given or assigned with separate numbers and for both floors, separate taxes are paid. According to the appellant, when luxury tax was demanded by the 2nd respondent, O.P. No.6597 of 2003 came to be filed, wherein an interim direction was given directing the 2nd respondent to inspect the building and give a detailed report regarding the number of rooms, layout of the structure etc. Subsequent to the said report, as we note from the records, the matter came to be disposed of as per Ext.P11 judgment, wherein the learned Judge observed as under:

(3.) WITH these observations the Writ Appeal is disposed of.