LUSY BENSON Vs. STATE OF KERALA

JUDGEMENT

(1.) GRIEVANCE of the petitioner is in respect of fixation of liability towards Luxury Tax under Section 5A of the Kerala Building Tax Act. According to the petitioner, the assessment finalised by the 4th respondent is not at all correct or proper and is without any regard to the actual facts and figures.

(2.) THE case of the petitioner is that the plinth area of the building is only of a lesser extent than the minimum of 278.7 Sq.metre required, to be mulcted with the liability upon the petitioner to satisfy the Luxury Tax, as contemplated under the Statute. It is also stated that the petitioner, in the attempt to substantiate the facts and figures, had approached the Munsiff Court, Nedumangad by filing O.S.No.151 OF 2008, as borne by Ext.P4 plaint. Pursuant to the interim order, an Advocate Commissioner was appointed, who submitted Ext.P5 report certifying the total plinth area of the building as 276.20 sq.metre. On the strength of the above materials, the petitioner seeks to substantiate the unsustainability of assessment. Being aggrieved of Ext.P3, the petitioner has filed an appeal before the third respondent vide Ext.P6. The prayer in the writ petition is to cause Ext.P6 to be considered and disposed of, by the third respondent within a reasonable time.